Self-test A cash flow statement includes dividends paid.

The following is an extract from the balance sheet of Que Ltd as at 31 December:

2008 2009 Creditors for dividends 186,000 257,000 The profit and loss account for the year ending 31 December 2009 shows that the dividend paid and proposed amounts to £349,000.

You are required to calculate the amount of dividends paid in 2009 for inclusion in the cash flow statement.