The following information relates to Kemp plc for the year to 31 March 2009:

Required:
Write up the following accounts for the year to 31 March 2009, being careful to insert the appropriate date for each entry and to bring down the balances as at 31 March 2009:
(i) ordinary dividends;
(ji) deferred taxation.

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Em 1 Dividends Proposed final ordinary dividend for the year to 31 March 2008 paid on 31 August 2008 Interim ordinary dividend paid on 31 December 2008 28 12 Proposed final ordinary dividend for the year 31 March 2009 to be paid on 31 July 2009 2 Deferred taxation account 36 3 Credit balance at 1 April 2008 During the year to 31 March 2009 a transfer of 5 million was made from the profit and loss account to the deferred taxation account. 3 Tax rates Corporation tax 35 per cent Income tax 25 per cent