Question: Packer Corp declared dividends of $ 3 2 , 0 0 0 in 2 0 2 3 . Dividends payable at December 3 1 ,

Packer Corp declared dividends of $32,000 in 2023. Dividends payable at December 31,2022, and December 31,2023, totaled $15,000 and $18,000, respectively.
In the statement of cash flow for 2023, dividends would be reported in the amount of
as a outflow in the

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