Financial Statements from Incomplete Records

Is it sole proprietorship ?.

Yes .It is retail trader

If dividend not belong to business and same is of your personal in nature , then you have
credit to capital account . entry
Bank Account A/c Dr. 250/-
To proprietor capital A/c Cr 250/-
( being dividend received not belong to business)

Ledger posting
In Bank ledger - Debit side - To proprietor capital account A/c - 250/-
In proprietor capital account - credit side - By Bank A/!c Cr . 250-