please provide the answers.

$88,900 $81,000 $78,900 $93,100

Calculate cash paid for dividends; Dividend payable, January 1 Dividend payable, December 31 Retained Earnings January 1 Retained Earnings December 31 Profit O $88,900 O $81,000 O $78,900 O $93,100 $14,900 17,000 231,000 260,000 120,000