Dividend*

ordinary share capital(75c)=$150000
5% ireedeemable pref. shares=$75000
the company pays an interim dividend of 10c per share to ordinary shareholders and the fixed dividend to pref. shareholders.
the company declares a final dividend prior to the end of 25c per share to its ordinary shareholders.
what amount should be shown in the SOCIE and SOFP in relation to dividends?
ans says:SOCIE=$73750;SOFP=$50000
#but my calculation says:
for SOCIE:
dividend for ordinary holders(200000X10c)=$20,000
for pref. holders(75000X5%)=$3750
total of $23,750
for SOFP:
as it only declared but not approved so it will not appear in SOFP.
SOCIE=$23750
SOFP=nil
am I right sir?
#and in which condition the dividends will appear un SOFP.
please explain sir..