At 1 July, Garfield Ltd Had 1,500 shares issued. An interim cash dividend of 0.25% per share was declared on 31 December and paid on 31 January. The shareholders agreed to a 3-for-1 share split, which occurred on 31 May. After the share split, a final cash dividend of $0.10 per share was declared on 30 June.

Required

Prepare journal entries to record the interim and final dividends declared and/or paid by Garfield Ltd. No narrations are required