Marshland Company Is Preparing the Company's Statement of Cash Flows

Marshland Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available: Cash dividends declared for the year $40,000
Cash dividends payable at the beginning of the year 17,000
Cash dividends payable at the end of the year 13,000
The amount of cash paid for dividends was:

A) $44,000.
B) $40,000.
C) $57,000.
D) $53,000.
E) $36,000.