(T2) At 30 June 2016, Long Winter Ltd approved and declared a final dividend of $18,000, and Sunnyside Ltd declared and approved a final dividend of $30,000. These dividends were paid on 31 July 2016. (T3) At 30 June 2017, Sunnyside Ltd approved and declared a final dividend of $35,000, and Long Winter Ltd declared and approved a final dividend of $24,000. These dividends were paid on 31 July 2017. (T4) On 1 January 2016, Long Winter Ltd sold equipment to Sunnyside Ltd for $120,000. The cost of the equipment to Long Winter Ltd was $150,000, and the equipment had been depreciated by $40,000 at the time of sale. Equipment has a further fiveâ€”year life, with zero residual value, and is depreciated on a straightâ€”line basis.
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