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8. During a company?s financial year ended 31 December 2010, the company pays a final
dividend of $12,000 in respect of 2009, declares an interim dividend in respect of 2010 for
$6,000, and proposes a final dividend in respect of 2010 for $15,000 (before the year-end).
The accounts for 2010 would show what amount in respect of dividends in the statement
of changes in equity?
A $6,000 B $18,000 C $21,000 D $33,000
sir will the answer be d.33,000
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