should Ordinary dividend not $beR200?if$ share price $is20$ cents? There $is100$ cents $inR1?$

Ordinary Dividend Calculation

Number $of$ Ordinary Shares: $100,000$

Dividend per Share: $R0\mathrm{.}20$

Total Ordinary Dividend $=$ Number $of$ Ordinary Shares $$ Dividend per Share

$=100,0000\mathrm{.}20$

$=20,000$

Journal Entry

$\begin{array}{cc}\text{D}\text{a}\text{t}\text{e}& \text{A}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\\ \text{D}\text{e}\text{b}\text{i}\text{t}(R)& \text{C}\text{r}\text{e}\text{d}\text{i}\text{t}(R)\\ 31\text{D}\text{e}\text{c}\text{e}\text{m}\text{b}\text{e}\text{r}2024& \text{R}\text{e}\text{t}\text{a}\text{i}\text{n}\text{e}\text{d}\text{E}\text{a}\text{r}\text{n}\text{i}\text{n}\text{g}\text{s}\\ 20000& ?\\ ?& \text{O}\text{r}\text{d}\text{i}\text{n}\text{a}\text{r}\text{y}\text{D}\text{i}\text{v}\text{i}\text{d}\text{e}\text{n}\text{d}\text{P}\text{a}\text{y}\text{a}\text{b}\text{l}\text{e}\\ ?& 20000\end{array}$