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.
   

0.2 Journalise transactions and indicate statement presentation. L03, 5 On 1 January 2019 Otter Ltd's share capital comprised 95 000 issued ordinary shares ($950 000) and retained earnings of $350 000. During the year, the following transactions occurred. Apr. 1 Issued 3000 additional ordinary shares for $15 per share. June 15 Declared a cash dividend of $2.50 per share to ordinary shareholders. July 10 Paid the $2.50 cash dividend. Dec. 1 Issued 4000 additional ordinary shares for $18 per share. 15 Declared a cash dividend on issued ordinary shares of $2.80 per share to shareholders. 31 Profit for the year was $925 000