Ordinary share dividend ₦100,000, General reserve ₦4,100, Net profit b/d ₦27,370, corporation tax ₦2,500, Profit and loss ₦28,200, Interim ordinary dividend ₦4,050, Goodwill 20,50 provide for preference Dividend ₦2100 and Final ordinary Dividend of 5% and also write off Goodwill at ₦1500. The retained profit in the Appropriation account is

₦36,320

Explanation:

The amount in this appropriation account will be:

= Net profit + Profit and loss - General reserve - Interim ordinary dividend - Corporation tax- Goodwill written off - final dividend - Preference dividend

Final dividend = 100,000 * 5%

= $5,000

Retained profit = 27,370 + 28,200 - 4,100 - 4,050 - 2,500 - 1,500 - 5,000 - 2,100

= ₦36,320

d. it compares the speaker reflection to a predatory bird that haunts the speaker