The accountant for Sysco Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available:

Net income for the year

$\backslash$table$[[$Cash dividends declared for the year,$325,000],[$Cash dividends payable at the beginning of the year,$61,000],[$Cash dividends payable at the end of the year,$13,800],[$C$,16,700]]$

What is the amount of cash dividends paid that should be reported in the financing section of the statement of cash flows?

Multiple Choice

$$61,000$

$$63,900$

Prey

$11$ of $20$

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