In order to account for dividend payments, the dividend paid account in the source accounting system must have values reflective of the timeframes associated with the financial reports. Note how the comparative period dividend is journalled to a new account and classified to retained earnings on the first day of the new reporting period.
In the example below, we've highlighted the method by creating dividend accounts for the two timeframes in question. It is quite possible to work with a single dividend paid account so long as the balance per period is as you require on the respective balance sheet comparatives.
Classify as follows for the prior period dividend moved to retained earnings on the first day of the new reporting period.