Please answer part A (a&b). Please show working on how you got the answer. Thank you

QUESTION FIVE Part A Selected accounts of NextGen Tech Ltd and their balances as at 30 June 20 financial year end of 2015) are provided below. 15 (i.e. the Account Name Cash Accounts Receivable Accounts Payable L Interim Dividend Dividend Payable Prepayments Share Capital (130,000 shares) Inventory Land Long Term Loan General Reserve Provision for Long Service Leave Retained Earnings (opening balance at 01/07/2014) Debit S 167,050 253,000 Credit $ 370,000 15,000 15,000 30,000 310,000390,000 506,000 200,000 36,000 12,000 186,000 Additional information: () Profit after tax for the year ended 30 June 2015 of NextGen Tech Ltd amounted to $72,050 (ii) $20,000 of the long term loan is due to be paid on 15 September 2015. (ii) NextGen Tech Ltd Ltd decided to transfer $10,000 from Retained Earnings to General Reserve on 30 June 2015, The Company also declared a 10% share dividend on its 130,000 shares on 30 June 2015. The market price of the shares was $4 per share on 30 June and the directors decided that this should be the value assigned to the bonus shares. REQUIRED: (a) Prepare the journal entry to record the declaration of share dividend on 30 June 2015. b) Prepare the fully classified 'Liabilities' and sections of the Statement of Financial Position of NextGen Tech Ltd as at 30 June 2015. art B