shareholders by the Company Secretary, $($student representative$)$ on April $15,$

a$)$ Audit fees for the financial year ended December $31,2023$ are estimated at

$$12,950,000.$ Under provision of audit fees for the prior year amounted to

$$25,000.$ Audit fees are not yet reflected in the accounts.

b$)$ The Directors on November $1,2023,$ approved a dividend of $$0\mathrm{.}10$ per

share in respect of the financial year ended December $31,2023.$ The total

amount for dividend payment was placed in an escrow account in which

the cash is restricted from the $x$ Limited's use. The amount is to be

distributed on March $2,2024.$ The transactions involved for the above have

not yet been reflected in the accounts.

c$)$ The income tax rate is $25\%,$ and the corporation tax rate is $\frac{331}{3}\%.$

d$)$ Round all calculations to the nearest $$1,000.$