At the start of the year the balance sheet of a company included retained earnings of 143,000

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At the start of the year the balance sheet of a company included retained earnings of £143,000 and at the end of the year the figure was £151,000. The company reported a profit for the year, after tax, of £37,000 and made a transfer of £10,000 from retained earnings to general reserve.

Given this information, what ordinary dividends were paid during the year?

(A) £29,000

(B) £35,000

(C) £19,000

(D) £39,000

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