The following are particulars of dividends proposed, declared and paid to ordinary shareholders:

January 2011: paid £30,000 as second interim for 2010, declared in December 2010

April 2011: paid £90,000 final for 2010, proposed in December 2010, declared in March 2011

August 2011: paid £45,000 first interim for 2011

December 2011: declared £20,000 as second interim dividend for the year ending 31 December 2011

December 2011: proposed £120,000 final dividend for 2011

January 2012: paid £20,000 as second interim for 2011.

Identify the amount you would include as dividend in the Statement of change in equity for the year ended 31 December 2011 and as liability in the Statement of financial position.

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Equity statement a £305,000 b £155,000 c £185,000 C d £155,000 Balance sheet £140,000 £50,000 £50,000 £20,000