Emerald Industry Bhd (EM Bhd) is a public listed company established in 2000. The company was incorporated in Malaysia, involved in dairy farming, manufacturing and distributing of dairy products.

The following balances are for the year ended 30 June 2019.

	Note	Dr	Cr
		RM000	RM000
Deferred income	1		300
Intangible assets	2	794
Interim dividend	3	525
5% cumulative preferences shares	3		10,000

You are required to record all transactions below in the form of journal entry to the related statements and notes to disclose the movement in the companys property, plant and equipment (if applicable) for the year ended 30 June 2019.

The following notes are related to the balances given above:

1. A government grant was received 10 years ago after the company complied with condition on setting up the dairy cattle farm. The balance of the deferred income has yet to be amortised for another 5 years.

2. Included in the amount of intangible assets was a research carried out by the company on 1 February 2019 amounting RM14,000.

3. The interim dividend paid for the year included half year dividend for 5% cumulative preference shares.