Recording Dividends

Hi Sir, thanks for your lectures on this, just wondering if you can you help me understand this question;

The issued share capital of Alpha, a limited liability company, is as follows: $
Ordinary shares of 10c each 1,000,000
8% Preference shares of 50c each 500,000

In the year ended 31 October 20X2, the company has paid the preference dividend for the year and an interim dividend of 2c per share on the ordinary shares. A final ordinary dividend of 3c per share is proposed.

What is the total amount of dividends relating to the year ended 31 October 20X2?

The answer is 540,000
preference div = 500,000 x 8% = 40,000
ordinary div int = 10,000,000 x 2c = 200,000
final = 10,000,000 x 3c = 300,000

I understand how the first two calculations have been made, but I’m confused as to why we include the final dividend because it should only be recognised when it is paid, therefore it shouldn’t relate to the Y/E 31 October 20X2 should it?