Use the following information to answer the given question
\(\begin{array}{c|c} & ₦\\ \hline \text{ordinary shares of ₦1 each} & 500,000\\ \text{8% preference shares of ₦1 each} & 200,000\\ \text{Interim dividends paid} & \\ \text{- ordinary shares} & 40,000\\ \text{-preference shares} & 12,000\\ \text{profit for the year} & 100,000\end{array}\)
The dividend per ordinary shares for the year is

A customers who returns goods to the supplier because they are detective is issued a

Cross referencing among different books of accounts is achieved with the use of

In company accounts, profit after tax is shared in the

Which of the following is not a source of revenue to a government?