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Cash dividends of $84,300 were declared during the year. Cash dividends payable were $9,231 at the beginning of the year and $15,738 at the end

Cash dividends of $84,300 were declared during the year. Cash dividends payable were $9,231 at the beginning of the year and $15,738 at the end of the year. The amount of cash for the payment of dividends during the year is

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