2015 2014 Dividend payable 4600 3800 Interim dividend 2900 What amount will appear as dividends paid in the statement of cash flows for the year ended 31 december 2015 how to do this using a t-account. 4600 and 2900 are debit and 3800 is credit so the statement of profit or loss is 3700. But 2900 is not the answer