The following balances were extracted from the book of ABC PLC as at 31 December 2018: After reviewing the final accounts ended 31 Deceraber 2018, the Board of Directors decided to declared the 20P5 cedinary dividend and peeference share dividend. Required: a) Calculate the proposed dividends as at 31 December 2018 . The following balances were extracted from the book of ABC PLC as at 31 Deeember 2018: After reviewing the final accounts ended 31 Deceraber 2018 , the Board of Directors decided to declared the 20\% cedinary dividend and preference share dividend. Required: a) Calculate the proposed dividends as at 31 December 2018 . After reviewing the final accounts ended 31 December 2018 , the Beard of Directors decided to doclared the 20 S cedinary dividend and preference share dividend. Required: a) Calculate the peoposed dividends as at 31 December 2018 . b) Assume the proposed dividend that declared at 31 Decenber 2018 had been apoproved by the sharebolders at the same date, prepare the extract of Statement of Changes in Equity as at 31 December 2018. The following balances were extracted from the book of ABC PLC as at 31 Deeember 2018: After reviewing the final accounts ended 31 Deceraber 2018 , the Board of Directors decided to declared the 20\% cedinary dividend and preference share dividend. Required: a) Calculate the proposed dividends as at 31 December 2018 . After reviewing the final accounts ended 31 December 2018 , the Beard of Directors decided to doclared the 20 S cedinary dividend and preference share dividend. Required: a) Calculate the peoposed dividends as at 31 December 2018 . b) Assume the proposed dividend that declared at 31 Decenber 2018 had been apoproved by the sharebolders at the same date, prepare the extract of Statement of Changes in Equity as at 31 December 2018