During 20X4, Nancy Company had total expenses of $420,000 and total revenues of $690,000. The beginning and ending balances in the common stock account are respectively $120,000 and $240,000. The beginning and ending balances in the cash account are $150,000 and $175,000,respectively. The beginning and ending balances in the retained earnings account are respectively $250,000 and $215,000. Compute the amount of cash for DIVIDENDS during 20X4.