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Sampson Ltd had the following equity accounts at 1 July 2018. $ 50,000 $ 75,000 Share capital (50,000 shares) Retained eamings The following transactions occurred during the year ended 30 June 2019 310-18 Sangson Sampson Ltd declared an interim dividend of S0.20 per share The interim dividend was paid. Sampson Ltd effected a 3-for-1 share split. A final dividend of $0.10 per share was declared. 15-Jan-19 10-Feb-19 30-Jun-19 Cell referencing optional for this question. Profit for the year was $95,000. There were no other transactions or events affecting equity accounts. Required (a) Prepare journal entries to record the dividends. To record declaration of interim dividend Debit a/c #1 $ value $ value Credit a/c #1 To record payment of interim dividend Debit a/c #1 $value Credit a/c #1 $ value To record 3 for 1 share split. $ value Debit a/c #1 $ value Credit a/c #1 To record declaration of final dividend $value Debit a/c #1 Credit a/c #1 $ value (b) Prepare a statement showing the change in retained eamings for the year Sampson Ltd Statement of Changes in Retained Eanings For the year ended 30 June 2019 RE's statement a/c name $ value Add RE's statement a/c name value $value Less: RE's statement a/c name $ value value RE's statement a/c name RE's statement a/c name $ value