Marshland Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available: Cash dividends declared for the year$40,000Cash dividends payable at the beginning of the year 17,000Cash dividends payable at the end of the year 13,000The amount of cash paid for dividends was:
A. $40,000.
B. $44,000.
C. $36,000.
D. $57,000.
E. $53,000.
Answer: B
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