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dividends declared and paid of $ 1 8 , 0 0 0 . Use the minus sign to indicate cash outflows, cash payments, decreases in

dividends declared and paid of $

18, 000 .

Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.

Branch Co

.

Statement of Cash Flows

For the Year Ended December

31

Calculate the statement of cash flows:

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