2 points In 2021, a company's beginning retained earnings balance is $198,000 and ending retained earnings balance is $330,000. The company recognized a $10,000 decrease (net of tax) for the cumulative effect on income of prior years due to a change in accounting principle. The company had a $50,000 loss (net of tax) from discontinued operations in 2021. The 2021 income statement reports net income of $150,000. What is the amount of dividends declared in 2021