Calculate net profit before tax and cash flow from financing activities, when adjustment given are

1. Proposed dividend of last year is 45000. Given outside balance sheet, and Statment of profit and loss, as an adjustment
2. Outstanding dividend given inside statement of profit and loss for current year is 20000 , previous year balance is nil

Net profit after tax is 290000.



My query is that when we have to calculate net profit before tax (for calculating cash flow from operating activities) , will we add 45000 , or 25000. According to me 45000 should be added because when we prepare profit and loss account, we subtract outstanding amount also from gross profit and, and so we need  to add full45000 to have net profit before tax . .