Cash flow statements dividends payable.

Going back to your example 5 on page 104. Just tried to figure out, how it was calculated looking at the answer. I thought 600 should have been placed on the credit side of dividend payable from the logic of debit retained earnings credit dividend payable or should it have been debit income statement as a dividend payable on redeemable shares…?

In your answer you placed it on debit side. is it may be credit cash debit dividend payable?Just trying to understand. Dividend payable was increased from 831 to 915 and 600 was paid out?Why 831 is marked as paid, as logically liability was increased to 915?The figure of 1515 going to comprehensive income does it represent the figure of retained earnings?

Regards