Company AAA closes fiscal year 1 with a profit of €320,000. As of 12/31 in year 1, its Equity includes the following: Capital €4,000,000, Legal reserves €800,000, Voluntary reserves €500,000 and Statutory reserves €100,000. When the time comes to distribute year 1’s profits, the company decides to distribute a dividend of 80,000, bearing in mind that it already distributed an interim dividend of 30,000 in December of year 1 (and the total dividend cannot exceed 80,000). Which of the following accounts would we include, amongst others, in the profit appropriation entry?