Question: Dividends declared during the year were $ 6 4 , 0 0 0 . The dividends payable account decreased by $ 9 , 0 0

Dividends declared during the year were $64,000. The dividends payable account decreased by $9,000. Which of the following will appear in the financing activities section of the statement of cash flows?
a. Cash paid for dividends, $(73,000)
b. Cash paid for dividends, $(55,000)
c. Change in dividends payable, $(9,000)
d. Dividends declared, $(64,000)

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