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Company X had a retained earnings beginning balance (unadjusted) of $245,000. Net income for the year was $22,300. The ending balance of retained earnings was $255,000. They also discovered two errors that caused interest expese to be overstated by $1,000 and dividend revenue to be overstated by $1,500. They corrected these errors as a prior period adjustment to retained earnings. What was dividends for the year? $11,800 $14,800 $13,000 $9,800