beginning of the year assets=160000 liabilities=1216000
end of the year assets = 144000 liabilities = 128000
capital stock = 16000
dividends = ?
revenue = 184000
expense = 196000
how do you find the dividend?

Assets - Liabilities = Equity

What was the total decrease in Equity for the year?

The net loss for the year (Revenue - Expenses) explains part of the Equity decrease; dividends explains the rest.