Cash flow to owners. Use the data from the following financial statements in the popup window, The company paid interest expense of $18,900 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.) Partial Income Statement Year Ending 2017 Sales revenue $350,200 Cost of goods sold $141,800 Fixed costs $43,200 Selling, general, and administrative expenses $28,100 $45,900 Depreciation (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2016 ASSETS Cash LIABILITIES $16,000 Notes payable $14,200 Accounts receivable $28,000 Accounts payable $19,100 Inventories $48,200 Long-term debt $189,900 Fixed assets $368,100 OWNERS' EQUITY Accumulated depreciation $140,500 Retained earnings Intangible assets $81,800 Common stock $132,000 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 ASSETS Cash LIABILITIES $26,200 Notes payable $12,100 Accounts receivable $19,000 Accounts payable $24,000 Inventories $52,800 Long-term debt $162,000 Fixed assets $448,000 OWNERS' EQUITY Accumulated depreciation Retained earnings Intangible assets $82,200 Common stock $181,800