Boston Recyclers Company uses the indirect method to prepare its statement of cash flows. Refer to the following information for 2019: 1. Retained Earnings, beginning balance, $139,000 2. Retained Earnings, ending balance, $125,000 3. There is a net loss of $13,000 for the year. What is the amount of dividends declared during the year? O A. $27,000 B. $1,000 O c. $7,000 OD. $9,000