BPP-309 Xtol Co (Jun14 amended)

Hi Sir, BPP-309 Xtol Co (Jun14 amended), thanks in advance. Q1: in W2 PPE, why the Depreciation for Lease Property, is 100,000/20 years? I cannot find any clue on question mentioning 20 years useful life or Term. Q2: in W2 PPE, why the Depreciation for Lease Property (Rights of use asset) is shown "Depreciation" in answer, but in Q307 Frosco Co the Depreciation for Lease Property (Rights of use asset) is shown "Amortisation"? Q3:What's the Double Entry for Dividend Paid? Why the Dividend Paid need to be deducated from Finance Cost in PL? I believe Dividend paid is nothing regarding P/L, right? (I checked on line and found that Double Entry for Dividend is DR: RE, CR: Dividend Payables, and when Dividend paid, the entry is DR: Dividend Payable, CR: Cash, which is different with the standard answer in BPP kit? Q4: The answer says DR: Retained Earnings, CR: Loan notes Interest & Dividend Paid. What does "CR: Loan notes interest & Dividend Paid" exactly mean? Does it mean CR: Cash?