Company Financial Statement

hi Sir ,
The issued share capital of Alpha, a limited liability company, is as follows:
$
Ordinary shares of 10c each 1,000,000
8% Redeemable preference shares of 50c each 500,000

In the year ended 31 October 20X2, the company has paid the preference dividend for the year and an interim dividend of 2c per share on the ordinary shares. A final ordinary dividend of 3c per share was proposed, before the reporting date.

What would be recognised for dividends in the equity section of the statement of financial position at 31October 20X2?

A. 130000
B.200000

Ans B .i dun understand why proposed dividend before reporting date is not recognised in ? proposed dividend before reporting date should be adjust in statement change in equity (retained earning ) and current liability am i rite sir ? thank you

Sir. Means that only final dividend that declared and it is Before reporting then we only can minus in statement of change in equity and current liability. ? if after reporting date we disclose to note? Am I rite ? Thank you

Sir, my understanding is,

1) interim dividend paid or declard before the year, then we need to record in statement change in equity. If After the year end Dividend disclosure to note to accout?

2) final divided declard before year end record at statement n change in equty .? paid next year so current liability. if after the year end dividend disclosure to note to account?

3) proposed dividend no any where in financial statements.

Am I rite? Sry for keep disturbing.

Thank you so much Sir .