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13.1 The issued share capital of Alpha, a limited liability company, is as follows:
$
Ordinary shares of 10c each 1,000,000
8% Redeemable 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 was proposed, before the reporting date.
What would be recognised for dividends in the equity section of the statement of financial position at 31 October 20X2?
A $580,000
B $90,000
C $130,000
D $200,000
答案：D
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