Marshland Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available:

Cash dividends declared for the year	$40,000
Cash dividends payable at the beginning of the year	$17,000
Cash dividends payable at the end of the year	$13,000

The amount of cash paid for dividends was:

$44,000.

$40,000.

$57,000.

$53,000.

$36,000.

In preparing a company's statement of cash flows for the most recent year using the indirect method, the following information is available:

Net income for the year was	$52,000
Accounts payable increased by	$18,000
Accounts receivable decreased by	$25,000
Inventories increased by	$5,000
Depreciation expense was	$30,000

Net cash provided by operating activities was:

$120,000.

$60,000.

$70,000.

$80,000.

$130,000.