Entry 6: The information related to land account during 25x7 are as follows: Beginning and ending book value of land are THB 1,100,000 and THB 1,700,000 respectively. During the year, there was a sale of land whose book value is THB 500,000. Calculate cash payment for land purchases for 25x7. Entry 7: The transactions of additional bank borrowings during 25x7 are THB 700,000. Beginning and ending balance of bank borrowings for 25x7 are THB 1,000,000 and THB 1,400,000 respectively. Calculate cash payment to repay the principal amount borrowed from banks for 25x7. Entry 8: Net income for 25x7 is THB 3,000,000. The detail of retained earnings and dividends payable are as follows: Account Beginning Balance (25x7) Ending Balance (25x7) Retained earnings Dividends payable THB 8,800,000 THBO THB 10,500,000 THB 1,300,000 Calculate cash payment for dividends for 25x7