1) The December 31, 2013, balance sheet of Schism, Inc., showed $142,000 in the common stock account and $2,670,000 in the additional paid-in surplus account. The December 31, 2014, balance sheet showed $152,000 and $2,970,000 in the same two accounts, respectively. If the company paid out $147,000 in cash dividends during 2014. (Enter your answer as directed, but do not round intermediate calculations.) Required: What was the cash flow to stockholders for the year?

2) The December 31, 2013, balance sheet of Marias Tennis Shop, Inc., showed current assets of $1,065 and current liabilities of $895. The December 31, 2014, balance sheet showed current assets of $1,280 and current liabilities of $955. (Enter your answer as directed, but do not round intermediate calculations.)

Required:

What was the companys change in net working capital during 2014?