Final Dividend Percentage Calculation Steps:

• Profit available for dividends: $13,000 total profit -$6,000 reserve = $7,000.
• Remaining after interim dividend: $7,000 -$3,000 = $4,000 for final dividend.
• Percentage on share capital: ($4,000 /$50,000) × 100% = 8%. Why A is correct:
• Dividend percentage is final amount divided by nominal share capital ($1 par value), per standard accounting for ordinary shares. Why the others are wrong:
• B: Total dividends (interim + final = $7,000) as percentage of capital.
• C: No basis; exceeds available profit after reserve.
• D: Total profit before reserve as percentage of capital.

Final answer: A