Regarding the information provided below, propose the entries to post for each of the sections:

1. a) We start a consultancy company with the legal minimum cash contribution. The share capital is 350,000 and the formalisation costs are 2% of the share capital. We account for the issuance and subscription, as well as the disbursement. We decide to use annual accounting.

2. b) We require that all shareholders contribute the pending share capital (uncalled capital). They do so after one week. We account for the two moments separately.

3. c) Since the business is going very well, we decide to pay an interim dividend for a total of 2,700. One week later, we make the payments with a 21% withholding. We account for the decision and payment separately.

4. d) The following year, we hold an annual general meeting. The profit from the previous year was 95,500 and we decide to apply it as follows:

   • to the legal reserve (in accordance with Spanish legal regulations)

   • dividends: 2% of share capital (including interim dividend)

   • to the voluntary reserve: the remainder

5. e) We increase the capital by 100,000 with an additional premium that we must calculate. Contributions are in cash and for the legal minimum. We account for each of the steps: issue; subscription; and disbursement.