Hi everyone I need your help to solve this two little problems, because I'm not sure I am right. Thank you very much

1)
The following unadjusted trial balance was taken from the books of BLAND Corporation on June 30, 2012.

Accounts Payable
€ 3,300
Accounts Receivable
€ 9,600
Accumulated Depreciation - PPE
€ 23,500
Accrued interest expense
€ 80
Cash
€ 6,480
Common Stock
€ 10,000
Cost of Goods Sold
€ 11,300
Dividends
€ 2,200
Notes payable
€ 8,000
Prepaid Insurance
€ 900
Property, Plant and Equipment
€ 45,000
Rent Expense
€ 800
Retained Earnings
€ 11,000
Salaries Expense
€ 12,800
Sales revenue
€ 34,000
Supplies
€ 1,600
Unearned service revenue
€ 800

Record the adjusting entry for:
Income tax payable: € 3,200



My question is, is this the right answer? If not, what should I do? :

Income tax expense € 3,200
Income tax payable € 3,200


2) second question:
Record in the general journal:
Distribution of a 15% stock dividend (recorded at 3€ par value) on the € 192,000 common stock.

So how can I calculate the amount of the dividends distributed? Is it right proceeding in this way? I don't think it is,, what tip can you give me? I don't understand. Thank you very much
192,000 x 0.15= 28800

It looks OK on the information you have available