An unlisted (BRE) company paid the first dividend on 31 March CY of $100,000 and franked the dividend to 80%. It then paid a second dividend on 30 September CY of $60,000 and franked it to 60%. Which of the following statement is correct? The company has underfranked the 30 September CY dividend and will have a debit entry in its franking account of $5143 and it will have to pay a franking deficit tax B The company has underfranked the 30 September CY dividend and will have a debit entry in its franking account of $4216 and it will have to pay franking additional tax of that amount The company has underfranked the 30 September CY dividend and wil have a debit entry in its franking account of 5-216- The company has underfranked the 20 Subsembo -CY cividend are will have a debis enter in its