Cash Flow to Shareholders 2.8 The 2017 statement of financial position of Anna's Tennis Shop Inc, showed $490,000 in the common shares account and $3.4 million in the additional paid-in surplus account. The 2018 statement of financial position showed $525,000 and $3.7 million in the same two accounts, respectively. If the company paid out $275,000 in cash dividends during 2018. what was the cash flow to shareholders for the year? Calculating Cash Flows 2.9 Given the information for Anna's Tennis Shop Ine, in the previous two problems, suppose you also know that the firm's net capital spending for 2018 was $945,000 and that the firm reduced its net working eapital investment by $87,000. What was the firm's 2018 operating cash flow