Equity $(1$ punto$)$

A$.$ Prepare the journal entries corresponding to the transactions detailed below:

On March $1$ the General Meeting of a public limited company decides the distribution of the profit after tax of th previous year, as follows:

Profit before taxes $100\mathrm{.}000$

Income tax expense $25\mathrm{.}000$

Capital $100\mathrm{.}000$

Distribution:

$10\%$ a Legal Reserve

A dividend of $10\%$ of capital

The remainder to Voluntary reserves

Record the journal entry.