X, a technology company with 100,000 of registered capital (the whole has been paid up), will make a profit next year. Delta Company have a 50% stake in X. The tax profit of the previous year is 500,000 ; and the expenses not recognized by tax law amount to 50,000. Based on this information, you calculate the statutory reserves and distribution shares for the shareholders. (Corporate tax rate: 20%, withholding tax: 15%) Also make the bookings in the land register.