JDay Retailing Ltd is an unlisted company and has been very successful in recent years. The company now has a solid history of paying dividends to its shareholders. A number of years ago it also introduced a Dividend Reinvestment Plan (DRP) for its shareholders. 60% of the shareholders now utilize the DRP for the receipt of their dividends and the remaining shareholders receive cash. All shares are issued at $2.00/share. The following are a series of events relating to dividends for Ordinary shareholders of the company: 15/6/20X4 Determined the final dividend for the year of $0.08/share to be paid from profits. 30/9/20X4 AGM approves the final dividend of $0.08/share and is paid on this date. 15/1/20X5 Paid a special dividend of $0.05/share out of a general reserve. 15/3/20X5 Declared and paid an interim dividend of $0.09/share out of profits. 20/6/20X5 Determined the final dividend for the year of $0.10/share to be paid out of profits. 30/9/20X5 AGM approves the final dividend of $0.11/share and is paid on this date. The Register of Shareholders shows the following number of Ordinary shares issued at particular dates: 15/6/20X4 12, 500,000 30/9/20X4 12, 500,000 15/1/20X5 14,000,000 15/3/20X5 14, 210,000 20/6/20X5 14, 593, 670 30/9/20X5 14, 593, 670 Prepare general journal entries with narrations to record all the transactions dealing with all dividends which occurred in the 20X4/X5 financial year only. Round numbers to the nearest dollar where applicable