The following information relates to Kemp plc for the year to 31 March 19X9:

\(£ \mathrm{~m}\)

1 Dividends Proposed final ordinary dividend for the year to 31 March 19X8 paid on 31 August \(19 \mathrm{X} 8\)

Interim ordinary dividend paid on 31 December 19X8 Proposed final ordinary dividend for the year 31 March 19 X9 to be paid on 31 July 19X9 \section*{2 Deferred taxation account}

Credit balance at 1 April \(19 \times 8\)

During the year to 31 March 19 X 9 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 Required Write up the following accounts for the year to 31 March 19 X9, being careful to insert the appropriate date for each entry, and to bring down the balances as at 31 March 19X9:

(i) ordinary dividends;

(ii) deferred taxation.