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The accountant for Systems Inc. is preparing the company's statement of cash fl...
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The accountant for Systems Inc. is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available:
| Net income for the year | 270,000 |
|---|---|
| Cash dividends declared for the year | 50,000 |
| Cash dividends payable at the beginning of the year | 11,600 |
| Cash dividends payable at the end of the year | 13,400 |
What is the amount of cash dividends paid that should be reported in the financing section of the statement of cash flows?
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