Resource for Question 3 - Part (b). During the year ended 30 April 2022 the following transactions took place for Yamua Ltd. Date 1 August 2021 1 October 2021 1 December 2021 1 February 2022 1 April 2022 Transaction Paid a final dividend of $0.10 per share on all ordinary shares of $1 each in issue at that date. Made a rights issue of one ordinary share for every five shares held at a premium of $0.30 per share. The issue was fully subscribed. Property was revalued downwards by $7 000 Paid an interim dividend of 2% on all shares in issue at that date. Made a bonus issue of one ordinary share for every 10 shares held.