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

PLEASE HELP

Fletcher Company collected the following data regarding production of one of its products. Compute the fixed overhead cost variance. Direct labor standard (2 hrs. @ $12.80/hr.) $ 25.60 per finished unit Actual direct labor hours 83,500 hrs. Budgeted units 43,000 units Actual finished units produced 41,000 units Standard variable on rate (2 hrs. @ $17.00/hr.) $ 34.00 per finished unit Standard fixed OH rate ($348,300/43,000 units) $ 8.10 per unit Actual cost of variable overhead costs incurred $1,385,000 Actual cost of fixed overhead costs incurred $ 350,000 $26,000 favorable. $17,000 unfavorable. $17,900 unfavorable. $17,900 favorable. $26,000 unfavorable. 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: Retained earnings balance at the beginning of the year Net income for the year Cash dividends declared for the year Retained earnings balance at the end of the year Cash dividends payable at the beginning of the year Cash dividends payable at the end of the year $ 969,000 305,000 57,000 1,457,000 13,000 15,500 o $54,500. o $57,000. o $59,500. o $85,500. o $2,500