Set out below is the capital section of a company's statement of financial position: 31 March 2020 '000 31 March 2019 '000 1,400 1,000 40 Equity share capital (1.00 per share) Premium share capital Revaluation reserve Retained earnings General reserve 500 300 152 120 160 5a) Briefly explain the difference between a capital reserve and a revenue reserve (2 marks) A final dividend payment of 0.02p per share has been authorised by the directors at the annual general meeting held on the 2 March 2020. You are to calculate the dividend payment (3 marks) 5b) 5c) Explain the five different reserves that are shown in the capital section of this company's statement of financial position. Your answer should include possible reasons for the changes to each of the balances during the financial year. (15 marks)