CA CPT Model Test Paper 5 with solutions for online practice

The authorized capital of CAS Ltd. consists of both cumulative preferences shares and equity shares. Each 5% cumulative preferences shares has a par value Rs. 100.Each equity shares has a par value Rs. 10%.during the year the cumulative preference share capital balances was Rs.4,00,000 and the equity shares capital balances was Rs.10,00,000
If divided declarations totalled Rs. 16,000 and Rs. 30,000 in the previous year and current year respectively, the dividends allocated to the equity shares holders in the current year = ?