Movements in reserves and retained earnings Bluesky Ltd undertook the following transactions during the financial year ended $30$ June $2024.$a$.$Transferred $$5250$ from the asset revaluation surplus to retained earnings, from the sale of an item of plant that was measured using the revaluation model.b$.$Paid an interim dividend of $$65000.$c$.$Transferred $$60000$ from retained earnings to capital surplus reserve, being a tax$-$free gain made on sale of buildings.d$.$Used capital reserve of $$150000$ to make a $1$ for $10$ bonus issue $.$ RequiredPrepare the journal entries in relation to these events. $($LO$8)$