During 2013 last years final dividend of $32 000 and this years interim dividend of $14 000

Question:

During 2013 last year’s final dividend of $32 000 and this year’s interim dividend of $14 000 were paid. This year’s final dividend of $40 000 has been proposed. Under which heading in a statement of cash flows should these dividends be shown and what is the amount to be included?

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