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Question - Nichols Inc. reported the following amounts on its balance sheet at the end of 2019 and 2018 for equity:
12/31/2019 12/31/2018
Common stock $165,000 $105,000
Retained earnings 455,490 376,750
Assume that Nichols did not retire any stock during 2019, it reported $94,400 of net income for 2019, and any dividends declared were paid in cash. Determine the amounts Nichols would report in the financing section of the statement of cash flows.
What is the Payment of cash dividends?
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