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Cash dividends of $ 8 7 , 2 1 3 were declared during the year. Cash divideds payable were $ 9 , 8 9 5

Cash dividends of $87,213 were declared during the year. Cash divideds payable were $9,895 at the beginning of the year and $16,769 at the end the amount of cash paid for dividends during the year is
a. $87,213
b. $103,982
c. $80,339
d. $77,318
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