合併 股利問題 - 會計

On December 31,2009 ,the seperate-company financial statements for Panderman
Corporation and its 70%-owned subsidiary,Sadisman Corporation,had the following
account balances related to dividends:




Panderman Sadisman


dividends for 2009 $600 $400
dividends payable 　　　　　　 300 100
(at December 31,2009）




請問為甚麼合併保留盈餘表下的dividends是$600呢?!
為甚麼合併資產負債表下的dividend payable是:$300+100*30%=$330，而不是
$300+100=$400呢?!




謝謝:))

--