During 2011 the Eppley Hotels Board of Director declared cash dividends of $120,000. The dividends payable account was $10,000 at the beginning of the year and $15,000 at the end of the year. Determine the dividends paid by Eppley Hotel during 2011 and provide which activity the cash flow activity is included. 230,000 dollars; operating activity 215.000 dollars; investing activity 325,000 dollars; investing activity 110.000 dollars; financing activity 115.000 dollars; financing activity