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Hello, may you answer the following. You are preparing the cash flow statement and have the following information for Dividends: 1. Shareholders for dividends opening

Hello, may you answer the following.

You are preparing the cash flow statement and have the following information for Dividends: 1. Shareholders for dividends opening balance=R75 000 2. Shareholders for dividends closing balance=R110 000 3. Dividend accrual for the year= R150 000

May you show the calculations that show how the amount I will record in the Cash Flow statement is " -R115 000" ?

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