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The following information is available about L Co's dividends:Sept 20X5 Final dividend for the year ended 30 June 20X5 paid(declared August 20X5)$100,000March 20X6 Interim dividend for the year ended 30 June 20X6 paid $40,000Sept 20X6 Final dividend for the year ended 30 June 20X6 paid(declared August 20X6)$120,000What figures, if any, should be disclosed in L Co's statement of profit or loss and othercomprehensive income for the year ended 30 June 20X6 and its statement of financialposition at that date?Statement of profit or loss and othercomprehensive incomeStatement of financial positionA $160,000 deduction $120,000B $140,000 deduction NilC Nil $120,000D Nil Nil

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