(Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 Cash flow to owners. Use the data from the following financial statements in the popup window, . 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.) Net new borrowing from owners is $ (Round to the nearest dollar.) The cash flow to owners is $ (Round to the nearest dollar.)