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  3. cash dividends of $73,311 were declared during the

Cash dividends of $73,311 were declared during the year. Cash dividends payable were $10,619 at...

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Accounting

Cash dividends of $73,311 were declared during the year. Cash dividends payable were $10,619 at the beginning of the year and $13,296 at the end of the year. The amount of cash for the payment of dividends during the year is

a.$70,634

b.$86,607

c.$73,311

d.$62,692

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