The following information is taken from the financial statements of Cyrus Ltd for the year ended 30 June 2016.

	$
Retained profits, 1 July 2015	60 000
Retained profits, 30 June 2016	80 000
Net profit before tax	820 000
Income tax expense	390 000
Final dividend payable, 1 July 2015	250 000
Final dividend payable, 30 June 2016	230 000
Transfer from reserves to retained profits	50 000

What was the amount of interim dividend paid during the year?

A.	$620 000
B.	$460 000
C.	$230 000
D.	$210 000

why did we add income tax expense into the calculation of interim dividend amount? please show the journal entry for tax expense. Thanks