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The Harbaugh Corporation paid a $ 3 9 , 0 0 0 cash dividend this year but also received $ 1 1 , 0 0

The Harbaugh Corporation paid a $39,000 cash dividend this year but also received $11,000 as a dividend from one of the companys investments. If U.S. GAAP is applied, how are these two transactions reported within a statement of cash flows? If IFRS is applied, how are these two transactions reported within a statement of cash flows?

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