2.2 XYZ LIMITED is in the process of issuing its financial statements for the year ended 30 June 2020. In a meeting of Board of Directors held on 31 August 2020, the directors authorized the issue of financial statements to shareholders. Consider the impact (if any) of the following events after the reporting period on the financial statements of XYZ LIMITED for the year ended 30 June 2020 assuming they have not already been accounted for: 2.2.1 In a meeting held on 10 July, the Board of Directors announced a final dividend of 0.5 cents per share for the year ended 30 June 2020. How should the final dividend be accounted for in the financial statements for the year ended 30 June 2020? (2)