Beltram Corporation's balance sheet and income statement appear below: Beginning Balance $ 26 43 63 560 Comparative Balance Sheet Ending Balance Assets Cash and cash equivalents. $ 30 Accounts receivable 37 Inventory 67 Property, plant and equipment 601 Less accumulated depreciation. 377 Total assets $358 Liabilities and stockholders' equity Accounts payable $ 42 Accrued liabilities 23 Income taxes payable 39 Bonds payable 141 Common stock 63 Retained earings 50 Total liabilities and stockholders' equity $358 360 $332 $ 46 22 39 170 60 (5) $332 Income Statement Sales Cost of goods sold. Gross margin Selling and administrative expense Net operating income. Income taxes Net income. $710 437 273 176 97 29 S 68 The company did not dispose of any property, plant, and equipment, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend. The amount Beltran paid in dividends is