Mr Kohinoor, director of Shiny Rock Pty Ltd, a company resident in Australia for tax purposes, approaches you as his tax agent to prepare the franking account for the current income year. Shiny Rock Pty Ltd currently pays tax at 30% During the current income year, the following events have occurred:

Date	Transaction	Amount
01.07	Opening Balance (Credit)	$8 000
03.07	PAYG instalment paid	$5 775
02.08	Payment to superfund	$25 000
11.09	Refund of earlier year Company tax	$10 000
01.10	Receipt of fully franked dividend	$14 000
10.10	The directors declare a fully franked dividend	$21 000
17.10	Receipt of foreign dividend $2 000 tax withheld	$10 000
28.10	PAYG Instalment paid	$6 800
30.11	The declared fully franked dividend is paid	$21 000
02.02	PAYG Instalment paid	$6 800
27.04	PAYG Instalment paid	$6 800
30.06	80% franked dividend paid	$63 000

Benchmark % is 100%

Required Complete a franking account for Shiny Rock Pty Ltd for the current income year.