Compute the following items for the statement of cash flows:

A) Beginning and ending Plant Assets, Net, are 130,000 and $120,000, respectively. Depreciation for the period was $14,000, and purchases of new plant assets were $33,000. Plant assets were sold at a $10,000 gain. What were the cash proceeds of the sale?

B) Beginning and ending Retained Earnings are $49,000 and $72,000, respectively. Net income for the period was $47,000, and stock dividends were $9,000. How much were cash dividends?