4. The accounting period for Innuendo Bhd ends on 31 December every year. The company was authorized to issue 800,000 ordinary shares. The company reported the following balances at 31 December 2019: Account RM Ordinary Shares Revaluation Reserves Retained Earnings 500,000 100,000 250,000 During the financial year 2020, the following transactions affected the equity of Innuendo Bhd: a. The Statement of Profit or Loss and Other Comprehensive Income provided the following information : (0) Net income of RM140,000. (ii) Revaluation gain of RM50,000. (iii) Foreign exchange translation loss of RM15,000. The company issued new ordinary shares at a value of RM150,000. Cash dividends of RM75,000 were declared and paid. b. C. Required: i. Prepare the Statement of Changes in Equity for the year ended 31 December 2020 for Innuendo Bhd. ii. Prepare the journal entries for the RM75,000 cash dividends above if: i. On 28 March 2020: Annual General Meeting of Innuendo Bhd approves a final dividend for 2018 of RM75,000. ii. On 1 April 2020: Innuendo Bhd pays the RM75,000 cash dividends to shareholders