{:[" CRUZ, INCORPORATED "],[" Income Statement "]:} For Year Ended December 31, 2021 Sales $488,000 Cost of goods sold 314,000 Gross profit 174,000 Operating expenses (excluding depreciation) 89,100 Depreciation expense 37,600 Income before taxes 47,300 Income taxes expense 17,300 Net income $30,000 Assume that all common stock is issued for cash. What amount of cash dividends is paid during 2021 ? Assume that no additional notes payable are issued in 2021 . What cash amount is paid to reduce the notes payable balance in 2021?