Answer:
<em>$8,000</em>
<em>Explanation:</em>
<em>From the example given, let us recall the following,</em>
<em>A firm had a comprehensive income of =$9,000</em>
<em>A beginning book value of equity =$76,000</em>
<em>The ending book value of equity = $ 77,000</em>
<em>Then</em>
<em>By using the clean surplus accounting relation, the firm's dividends for that year is:</em>
<em>(Comprehensive income + book value of equity) - Ending book value of equity</em>
<em>The final value becomes </em>
<em>= $9,000 + $76,000 - $77,000 = $8,000</em>
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