Superior has provided the following information for its recent year of operation: The common stock account balance at the beginning of the year was $13,000 and the year-end balance was $16,500. The additional paid-in capital account balance increased $2,900 during the year. The retained earnings balance at the beginning of the year was $80,000 and the year-end balance was $83,000. Net income was $30,000. How much were Superior's dividend declarations during its recent year of operation?

$33,000

The dividend declarations cannot be determined given the above information

$27,000

$30,000