Butterthwaite plc has issued share capital on 1 January 20X1, as follows:

@ ordinary share capital: 68 000 £1 ordinary shares

@ preference share capital: £20 000 6% cumulative preference shares.

fat CHAPTER 11. FINANCIAL REPORTING BY LIMITED COMPANIES | 253 On 31 January the company issued a further 12 000 £1 ordinary shares. The interim

(paid 30 April 20X1) and final ordinary dividend amount to 5p per share in total. In 20X0 the company failed to pay its preference dividend, but in 20X1 finds that it can meet its obligations in full.

What is the total amount of dividend payable by Butterthwaite plc in respect of the year ending 31 December 20X1?

a) £5800 Dn neo 200

c) £6400

d) £4600.