1. How much did the company pay in dividends during this year?
2. The directors declared the payment of a dividend of $122.9M (i.e., $122,900,000) on 27 August 2021. What is the correct journal entry on 27 August 2021? If the payment was finally made on 10 September 2021, what is the correct journal entry on 10 September 2021? (2 marks)
3. Explain the reasons for the changes of Retained Earnings compared with the prior fiscal year.
4. What are the total interest expenses for the company?

Revenue Cost of sales Gross profit Other income Sales and marketing expenses Occupancy expenses Administration expenses Other expenses Finance costs Profit before tax Income tax expense Profit for the year attributable to Owners of the Company Earnings per share Basic (cents per share) Diluted (cents per share) 5 6 7 3 w wo 3 8,916.1 (6,938.9) 1,977.2 2.9 (845.8) (293.6) (41.3) (54.7) (24.7) 720.0 (213.9) 506.1 Cents 440.75 437.83 7,918.9 (6,224.8) 1,694.1 3.6 (809.8) (313.1) (41.7) (48.7) (36.4) 448.0 (145.7) 302.3 Cents 263.11 260.69 ASSETS Current assets Cash and cash equivalents Trade and other receivables Inventories Other current assets Total current assets Non-current assets Plant and equipment Deferred tax assets Intangible assets Right-of-use assets Other non-current assets Total non-current assets Total assets LIABILITIES Current liabilities Trade and other payables Deferred revenue Provisions Lease liabilities Current tax liabilities Total current liabilities Non-current liabilities Deferred revenue Provisions Lease liabilities Total non-current liabilities Total liabilities Net assets EQUITY Contributed equity Reserves Retained earnings Total equity 17 9 8 10 11 7 12 16 10 13 14 15 16 14 15 16 19 20 263.2 211.6 938.8 35.7 1,449.3 169.0 30.3 1,031.4 536.3 39.0 1,806.0 3,255.3 777.4 212.9 105.5 167.3 92.2 1,355.3 85.0 42.6 464.0 591.6 1,946.9 1,308,4 393.0 83.8 831.6 1,308,4 251.5 220.3 739.3 34.7 1,245.8 172.3 22.2 1,031.4 642.2 38.4 1,906.5 3,152.3 854.1 196.6 98.9 164.0 32.3 1,345.9 81.6 41.5 577.6 700.7 2,046.6 1,105.7 403.2 66.8 635.7 1,105.7 Cents Cents per share $m per share $m 4 DIVIDENDS Recognised amounts Final Dividend - previous financial year 90.00 103.4 51.00 58.6 Interim Dividend - current financial year 180.00 206.8 99.00 113.7 270.00 310.2 150.00 172.3 Unrecognised amounts Final Dividend - current financial year 107.00 122.9 90.00 103.4 In respect of the financial year ended 30 June 2021, the directors have recommended the payment of a final dividend of 107 cents per share. The record date is 27 August 2021. All dividends declared and subsequently paid by the Company are franked to 100% at the 30% corporate income tax rate