Maritime Pty Ltd issued $1000000$ units of ordinary shares at R$4$ per share on $1$ October $2021.$ The annual financial

year of the company ends on $31$ July every year. The company declared a cash dividend of $5$ cents per share in the

first quarter of $2022,3$ cents per share in second quarter of $2022,4$ cents per share in third quarter of $2022$ quarter,

and $5$ cents per share in fourth quarter of $2020$ to all its existing shareholders. The dividend was paid on $15$ July

The dividend paid out in the book of Maritime Pty Ltd for the $2022-$year reporting period will be

A$.$ CR: Shareholder for dividend R $80000$

DR: Bank

$80000$

B$.$ DR: Dividends Declared R $170000$

C$.$

CR: Bank

$170000$

CR :

Bank

R$80000$

DR: Shareholder for dividend R $800000$

D$.$

DR: Shareholder for dividend R $170000$

CR: Bank

$170000$