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During the financial year ended 31 December 2018, the following events occurred in Cempaka Berhad:
2018
28 Mar Annual general meeting approves the final dividend for 2018 of RM70,000.
1 Apr Cempaka Berhad pays the final dividend to shareholders.
30 Jul Cempaka Berhad pays an interim dividend of RM80,000.
31 Dec Cempaka Berhad declares a final dividend of RM75,000. The dividend requires shareholders' approval at the next AGM.
Required:
Question 1: Prepare the journal entries to record the dividend transactions of Cempaka Berhad.
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