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Cash dividends of $71,405 were declared during the year. Cash dividends payable were $10,419 at the beginning of the year and $15,521 at the

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Cash dividends of $71,405 were declared during the year. Cash dividends payable were $10,419 at the beginning of the year and $15,521 at the end of the year. The amount of cash for the payment of dividends during the year is Oa. $81,824 Ob. $97,345 Oc. $71,405 Od. $66,303

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