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Dec. 31 Dec. 31 2021 2020 ASSETS Cash $8,130 $10,800 Accounts Receivable 12,600 11,300 Prepaid Rent 1,650 2,300 Total current assets Land 24,500 12,000 Total

Dec. 31 Dec. 31
2021 2020
ASSETS
Cash $8,130 $10,800
Accounts Receivable 12,600 11,300
Prepaid Rent 1,650 2,300
Total current assets
Land 24,500 12,000
Total Assets $46,880 $36,400
LIABILITIES
Salaries and Wages payable $1,650 $2,300
Income Tax Payable 1,200 1,200
Total current liabilities 2,850 3,500
Long Term Notes Payable 11,600 11,300
Total Liabilities 14,450 14,800
STOCKHOLDERS EQUITY:
Contributed capital 18,400 8,300
Retained Earnings 14,030 13,300
Total stockholders equity 32,430 21,600
Total Liabilities and Stockholders Equity 46,880 $36,400

The company recorded a Net Income = $2,030. Given the information above answer the following question:

In the Statement of Cash Flow, how is the cash flow from Dividends recorded ? (include the positive or negative sign but do not include the $ sign)

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