(e) Revenue received in advance relates to deposits received for special orders. Where customers order goods that are not items that the company usually supplies, it requires a 20% deposit to be paid. Accrued revenue relates to service revenues where work has been completed but not yet invoiced. (f) On 8 September 2023, the company paid a dividend of $198,000. This dividend had been declared on 29 June 2023. This dividend was not subject to further authorisation or approval. In lieu of an interim dividend the company made a bonus share issue on 12 February 2024 from retained earnings of one ordinary share for each 12 shares held, issued and fully paid to $7.20. (g) Prior to 1 July 2023 the company had 3 issues of shares. These were: 300,000 ordinary shares at an issue price of $4.50 were issued in March 2019. These are fully paid. In relation to this issue $8,000 share issue costs were incurred, and these were paid by the company in May 2019. 700,000 ordinary shares at an issue price of $6.00 were issued in September 2020. These are fully paid. In relation to this issue $32,000 share issue costs were incurred, and