Cash flow to owners. The company paid interest expense of $18,500 for 2017 and had an overall tax rate of 40% for 2017. Find the cash flow to owners for 2017 by parts and total, with the parts being dividends paid and increases in borrowing from owners (change in common stock and paid-in-surplus). The distributed earnings is ____ (Round to the nearest dollar.)

Sales revenue	349900
Cost of goods sold	142000
Fixed costs	42900
Selling, general, and administrative expenses	28200
Depreciation	45800
Partial Balance Sheet for 2016
ASSETS		LIABILITIES
Cash	15800	Notes payable	13900
Accounts receivable	27800	Accounts payable	19100
Inventories	47900	Long-term debt	190000
Fixed assets	368200	OWNERS' EQUITY
Accumulated depreciation	140400	Retained earnings
Intangible assets	82100	Common stock	131800
Partial Balance Sheet for 2017
ASSETS		LIABILITIES
Cash	26100	Notes payable	11800
Accounts receivable	19100	Accounts payable	23900
Inventories	53100	Long-term debt	162200
Fixed assets	447800	OWNERS' EQUITY
Accumulated depreciation		Retained earnings
Intangible assets	81800	Common stock	181800