Hi i want to know how dividend paid was calculated because i got 17000

Opening balance which is 86 000 + profit 41 000 = 127 000 - closing balance of 110 000 = 17 000

Cash flow from financing activities: issue of share capital (359000-258000) Loan taken Cash received from issuancve of debenture (160000-77000) 101,000 11,000 83,000 195,000 39,000 16,000 Less: Dividend paid (Balancing figure) Interest paid The following comparative statements of financial position and income statement are for the business of Leone Ltd LEONE LTD Comparative Statements of Financial Position as at 30 June 2020 2019 ASSETS Cash at bank 22 000 42 000 Accounts receivable 93 000 80 000 Interest receivable 3 000 1 000 Inventory 135 000 138 000 Prepaid expenses 8 000 7000 10 year loan to Boot Ltd 11 000 0 Plant and machinery(net) 453 000 219 000 $725.000 5487 000 LIABILITIES AND EQUITY Accounts payable $ 91 000 $ 57 000 Salaries payable 4 000 6 000 Expenses payable 1 000 3 000 10 year debentures 160 000 77 000 Share capital 359 000 258 000 Retained earnings 110.000 86 000 5725.00 $487.000 LEONE LTD Income Statement for year ended 30 June 2020 INCOME Sales revenue Interest revenue Gain on sale of machinery EXPENSES Cost of sales $150 000 Salary expense 56 000 Depreciation - plant and machinery 18 000 Other expenses 17 000 Interest expense 16 000 Income tax expense 15 000 PROFIT $284 000 21 000 8.000 313 000 272 000 $ 41000 Additional information New machinery costing $306 000 was purchased for cash during the year. c) Old machinery with a net value of $54,000 was sold for cash. (m) A cash dividend has been paid to shareholders. Required: Prepare the statement of cash flows for the year ended 30 June 2020, using the t-account method. Statement of Cash Flow (Direct Method) For the Year Ended June 30, 2020 Cash flow from operating activities: Add: Cash Receipts Cash received from customers 271,000 271,000 Less: Cash Payments Cash paid to suppliers Cash paid for prepaid expense Cash paid for salary expense Cash paid for expense payable Cash generated from operation Less: Tax Paid Cash flow from operating activities 113,000 18,000 58,000 2,000 191,000 80,000 15,000 65,000 $ Cash flow from investing activities: Sale of machinery Interest received 62,000 19,000 Less: Purchase of machinery 81,000 306,000 Cash flow from investing activities $ (225,000) Cash flow from financing activities: Issue of share capital (359000-258000) Loan taken Cash received from issuancve of debenture (160000-77000) 101,000 11,000 83,000 195,000 39,000 16,000 Less: Dividend paid (Balancing figure) Interest paid $ $ Cash flow from financing activities Change in Cash Add: Cash at the beginning of the year Cash at the end of the year 140,000 (20,000) 42,000 22,000 $