The following information relates to Kemp plc for the year to 31 March 2012:

1 Dividends Proposed final ordinary dividend for the year to 31 March 2011 paid on 31 August 2011 28

$\begin{array}{ll}\text { Interim ordinary dividend paid on } 31 \text { December } 2011 & 12\end{array}$

Proposed final ordinary dividend for the year 31 March 2012 to be paid on 31 July 2012 2 Deferred taxation account Credit balance at 1 April 2011 During the year to 31 March 2012 a transfer of $£ 5$ million was made from profit and loss to the deferred taxation account.

3 Tax rates Corporation $\operatorname{tax} 35 \%$

Income tax $25 \%$

\section*{Required:}

Write up the following accounts for the year to 31 March 2012, being careful to insert the appropriate date for each entry and to bring down the balances as at 31 March 2012:

(i) ordinary dividends;

(ii) deferred taxation.

\section*{(Association of Accounting Technicians)}