Harrison Company Uses the Indirect Method to Prepare Its Cash

Harrison Company uses the indirect method to prepare its cash flow statement.Refer to the following information for the year 2016:
1) Retained earnings, beginning balance, $141,000
2) Retained earnings, ending balance, $122,000
3) Company reported net loss of $15,000 for the year.
What was the amount of dividends declared during the year?

A) $4000
B) $34,000
C) $3000
D) $19,000