The Retained Earnings account for Sandhill Company at the end of 2021 is shown here: Retained Earnings Cash Dividends Paid? Opening balance 25.300 Pront 39.900 Ending balance 58.100 What amount was reported on the cash flow statement as'cash dividends pald'assuming there was no balance at the beginning or end of the year in the Dividends Payable account Cash dividends paid $