Superior has provided the following information for its recent year of operation: The common stock account balance at the beginning of the year was $14,000 and the year-end balance was $17,000. The additional paid-in capital account balance increased $3,000 during the year. The retained earnings balance at the beginning of the year was $85,000 and the year-end balance was $84,000. Net income was $31,000. How much were Superior's dividend declarations during its recent year of operation? $32,000. $31,000. $30,000 The dividend declarations can not be determined given the above information