Prepare a franking account for a resident private company for the year ended 30 June 2022 when the company pays only one tax installment annually: 1 July 2021 - Franking account surplus carried forward $10,000 15 Dec 2021 - Payment of company tax 6,000 29 Dec 2021 - Receipt of unfranked dividend from public company 15,000 28 Apr 2022 - Payment of fringe benefits tax 4,000 1 May 2022 - Receipt of franked dividend (fully franked) 20,000 30 May 2022 - Payment of franked dividend (fully franked) 40,000