A comparative balance sheet and income statement is shown for Cruz, Incorporated. CRUZ, INCORPORATED Comparative Balance Sheets At December 31 2021 2020 Assets Cash $ 94,800 $ 24,000 Accounts receivable, net 41,000 51,000 Inventory 85,800 95,800 Prepaid expenses 5,400 4,200 Total current assets 227,000 175,000 Furniture 109,000 119,000 Accumulated depreciationFurniture (17,000) (9,000) Total assets $ 319,000 $ 285,000 Liabilities and Equity Accounts payable $ 15,000 $ 21,000 Wages payable 9,000 5,000 Income taxes payable 1,400 2,600 Total current liabilities 25,400 28,600 Notes payable (long-term) 29,000 69,000 Total liabilities 54,400 97,600 Equity Common stock, $5 par value 229,000 179,000 Retained earnings 35,600 8,400 Total liabilities and equity $ 319,000 $ 285,000 CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales $ 488,000 Cost of goods sold 314,000 Gross profit 174,000 Operating expenses (excluding depreciation) 89,100 Depreciation expense 37,600 Income before taxes 47,300 Income taxes expense 17,300 Net income $ 30,000 Assume that all common stock is issued for cash. What amount of cash dividends is paid during 2021? Assume that no additional notes payable are issued in 2021. What cash amount is paid to reduce the notes payable balance in 2021