I need help finding the dividends

PREPARING A CASH FLOW STATEMTMET (INDIREECT METHOD) Use the following balance sheet to prepare a cash flow statement for the current year. Net Income for the year was $40,000. Prior Current Year Year Change ASSETS Cash and Cash Equivalents $92,000 $84,000 $8,000 Accounts Receivables, Net 57,000 40,000 $17,000 Inventories 51,000 45,000 $6,000 Prepaid Expenses 12,000 13,000 ($1,000) Equipment 145,000 134,000 $11,000 Accumulated Depreciation ($51,000) ($37,000) ($14,000) Total Assets $306,000 $279,000 $27,000 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts Payable Accrued Liabilities Long-Term Debt Common Stock Retained Earnings Total Liabilities And Stockholders' Equity $35,000 31,000 80,000 2,000 158,000 $306,000 $17,000 36,000 100,000 1,000 125,000 $279,000 $18,000 ($5,000) ($20,000) $1,000 $33,000 $27,000 Calculate Dividends