3 The accounts and balances that follow are from Minangkabau Bhd's records on 31 December 2021. Preferred Share, RM100 per share, 9% cumulative, 3,000 shares issued and RM300,000 outstanding outstanding Common Share, RM12 per share, 15,000 shares issued and 14,250 shares 180,000 Retained Earnings 11,500 15,000 Treasury share, Common (750 shares, at cost) REQUIRED: Prepare the shareholders' equity section of Minangkabau's Statement of Financial Position as of 31 December 2021. QUESTION 4 Ukhwah Bhd has 90,000 shares issued. On October 15, the corporation's board of directors declared a cash dividend of RM0.50 per share payable on 15 November to shareholders of records on 1 November. Dividend was paid on 15 November 2021. REQUIRED: (a) Prepare the journal entries to record the declaration and payment of the cash dividend. (b) Post all the journal entries (as in (a)) to a ledger accounts / T-accounts