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(13) James, a limited liability company, has the following capital structure:
$
200,000 Ordinary shares of 50c each 100,000
20,000 20% Irredeemable Preference Shares of $1 each 20,000
The preference shareholders have had their dividend paid during the year.
The following information has been provided for ordinary shareholders:
(i) Dividends declared before the year end was 10 cents per share.
(ii) Dividends declared after the year end was 15 cents per share.
What are the dividends that should be included in the statement of changes in equity
(SOCIE) and the Statement of Financial Position for the year ended 31 March 2009?
(SOCIE) (Statement of Financial Position)
$ $
A 24,000 20,000
B 20,000 20,000
C 50,000 4,000
D 50,000 50,000
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