need help with s geberal journal

compsny issuef 250 k ordinsry dhares (80c esch) on 1/1. an interim divedebd of 5 c per share was paid abd announced on 28/3. then divedebd 10 c per shsre for end of financial year was paid 4/8. this divedend had been declsred on 30/6. sn increade of 100k jn genresl resece was made on tge same ddate. profit b4 incone tac for the year endibg jind was 725400 and tax rate 30