i have some questions.

1.when record final dividend and when record final dividend?

why the transaction july 15(E10.2:Declared a cash dividend of $2.50 per share to ordinary shareholders.)is interim dividend. and why this transaction(PSA10.2:On 10 June 2019, declared a cash dividend of 15% of share capital, payable on 10 July2019 to shareholders. ) isRetained Earnings / Dividend Payable(is this dividend final or interim, how to distinguish)

1. 2.why the transaction (DEC31Profit for the year was $925 000.) is not recorded as retained earnings and profit or loss summary.

E10.2 Journalise transactions and indicate statement presentation. L03, 5 On 1 January 2019 Otter Ltd's share capital comprised 95 000 issued ordinary shares ($950000) and retained earnings of $350 000. During the year, the following transactions occurred. Apr. 1 .June 15 July 10 Dec. 1 15 31 Required Issued 3000 additional ordinary shares for $15 per share. Declared a cash dividend of $2.50 per share to ordinary shareholders. Paid the $2.50 cash dividend. Issued 4000 additional ordinary shares for $18 per share. Declared a cash dividend on issued ordinary shares of $2.80 per share to shareholders. Profit for the year was $925 000. (a) Prepare the journal entries to record the above transactions. (b) Prepare the equity section of the statement of nancial position as at 31 December 2019. (c) What are the requirements for a company to pay a dividend? PSA10.2 Record share issues and dividends. L03, 5 On 31 December 2018, CoffeeForU Ltd had 2000 000 shares. The equity accounts at 31 December 2018 had the balances listed as follows. Share capital $2 000 000 Revaluation surplus 400 000 Retained earnings 1 300 000 664 Financial accounting: Reporting, analysis and decision making Transactions during 2019 and other information related to equity accounts were as follows. 1. On 9 January 2019, issued 200 000 shares for $4 cash. 2. On 10 June 2019, declared a cash dividend of 15% of share capital, payable on 10 July 2019 to shareholders. Required (a) Prepare journal entries to record the above transactions. (b) Prepare the equity section of CoffeeForU Ltd's statement of nancial position as at 30 June 1m_o