The balance in retained earnings at December 31, 2022 was $2,568,000 and at December 31, 2023 was $2,745,000. Net income for 2023 was $1,406,000. A stock dividend was declared and distributed which increased common stock $600,000 and paid-in capital $180,000. A cash dividend was declared and paid.

1)The amount of the cash dividend was?

2)The stock dividend should be reported on the statement of cash flows (indirect method) as?