DATE DESCRIPTION DR CR BAL 1st July Opening Balance 24,000 15th August Fully Franked dividends received - listed companies 12,600 36,600 19th October PAYGI payment 20,000 16,600 12th January Fully Franked dividend payment 36,000 -19,400 19th January PAYGI Payment 20,000 600 26th April Fully Franked dividends received - BREs 1800 2400 29th June Unfranked Dividend paid 12,000 -9,600