The following information is available about a company’s dividends: USD 2014 September Paid final dividend for the year ended 30 June 2014 (declared August 2014) 600,000 2015 March Paid interim dividend for the year ended 30 June 2015 250,000 September Paid final dividend for the year ended 30 June 2015 (declared August 2015) 750,000 How should these dividends be recognised in the company’s profit or loss for the year ended 30 June 2015 and its statement of financial position as at that date?
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