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In the year to 31 December 20X6, Vine had the following capital structure:
400,000 equity share of 25p each $100,000
Share premium account $ 50,000
During the year, Vine paid an equity dividend of 45p per share. What is the total dividend paid?
a. $45,000
b. $67,500
c. $180,000
d. $270,000
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