The General Shareholders Meeting agrees in March Year 2 the following distribution for the 1,200 net income of Year 1:

Offset of losses from previous years              200

Legal reserves                                                240

Dividends (including the interim)                    760

Considering that during Year 1 there has been an interm dividend of 600€, what will be the accounts to be considered on the credit side of the following entry in March Year 2? 

1,200 Net Income   (129)         ......??