The following information relates to the activities of Honey Retailers for the year ended 30June2020:

Share capital 600 000 shares full oaid 600 000 400 000 shares issued for $1 and paid to 200 000 800 000 50c General reserve Plant maintenance reserve 200 000 Total equity The following events occurred during the year. June 2 Interim dividend of 1 0c per share paid, with partly paid shares receiving a proportionate 5 Jul 10 Call of 50c oer share on the artl naid shares July 31 Collection of call money September Bonus share issue of one share for each 1 0 shares 1 5 held, at $1 per share, allocated from general reserve 1 130 000 December Directors announce that a dividend of 20c per share will be paid in September, subject to approval at the February annual general meeting. 31 Transfer of plant maintenance reserve to general 31 reserve. The company earned a profit of $60 000 31