Cash flow to owners. Use the data from the following financial statements in the popup window,

Partial Income Statement Year Ending 2017
Sales revenue	$350,100
Cost of goods sold	$142,000
Fixed costs	$42,900
Selling, general, and administrative expenses	$27,800
Depreciation	$45,900

(Click on the following icon

in order to copy its contents into a spreadsheet.)

Partial Balance Sheet 12/31/2016
ASSETS		LIABILITIES
Cash	$15,800	Notes payable	$14,200
Accounts receivable	$27,900	Accounts payable	$18,800
Inventories	$48,000	Long-term debt	$190,000
Fixed assets	$367,900	OWNERS' EQUITY
Accumulated depreciation	$143,900	Retained earnings
Intangible assets	$82,000	Common stock	$131,800

(Click on the following icon

in order to copy its contents into a spreadsheet.)

Partial Balance Sheet 12/31/2017
ASSETS		LIABILITIES
Cash	$25,900	Notes payable	$12,000
Accounts receivable	$19,000	Accounts payable	$24,100
Inventories	$52,800	Long-term debt	$162,200
Fixed assets	$447,800	OWNERS' EQUITY
Accumulated depreciation		Retained earnings
Intangible assets	$82,200	Common stock	$181,900

. The company paid interest expense of $18,000 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.)