Presented below is a list of accounts of the XYZ Company at the close of business for the current year and the previous year. From this list and the data given below, prepare a Cash Flow Statement including the analysis section.

$\backslash$table$[[$ACCOUNT$,$PREVIOUS,CURRENT$],[$Cash$,$$$30,000,],[$Inventory$,50,000,$$$45,000$

Why was there $10,000$$ worth of dividends?