Prepare general journal entries to record the following unrelated transactions:

(a) The payment of a declared final ordinary share dividend of $50,000

(b) The transfer of $350,000 to dividend equalisation reserve

(c) The revaluation of land upwards by $ 190,000 and a subsequent bonus issue of ordinary shares for $150,000.

(d) The declaration of a final dividend of $0.0375cents per share on 2,500,000 $1.00 ordinary shares.