These two question is for problem 19 in the attached document.

1. It mentions in the first paragraph that they declared dividends. Simply because they declared them does this not affect anything further in the problem? I see nothing mentioned about them which is why I am asking.

2. In schedule A. which is the re measurement of PPE. The endingbalance in Euros is greater than what is listed on the trial balance. How can this be? If this is wrong how should it be calculated. If it is correct please explain how.