QUESTION $1$

Jaderong Plinkett Stores reported net income of $$25$ million in $2021.$ The company has no outstanding debt. Using the following information from the comparative balance sheets $($in millions$),$ what should the company report in the financing section of the statement of cash flows in $2021?$

$\backslash$table$[[$Balance Sheet ltem,$\frac{12}{31}\frac{?}{2020},\frac{12}{31}\frac{?}{2021},$Change$],[$Dividend payable,$$5,$$$8,$$$3$