A public company had an opening retained earnings balance of 27,200 and a closing retained earnings balance of 19,300. Net earnings for the period was 14,000. The dollar value representing shares issued during the period was 2,000. Dividends payable at the end of the prior period was 800 and dividends payable at the end of the current period is 0.

What is the amount of dividends paid in cash during the period?

a. no dividends paid in cash

b. 21,900

c. 21,100

d. 24,700

e. 22,700