Need distributed earnings net new borrowing from owners the cash flow to owners

Partial Income Statement Year Ending 2017 Sales revenue $349,800 Cost of goods sold $142,000 Fixed costs $43,200 Selling, general, and administrative expenses $28,200 Depreciation $46,000 (Click on the following icon 2 in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2016 ASSETS LIABILITIES $13,900 $18,800 $190,200 Cash Accounts receivable Inventories Fixed assets Accumulated depreciation Intangible assets $16,100 Notes payable $27,900 Accounts payable $48,100 Long-term debt $367,800 OWNERS' EQUITY $141,400 Retained earnings $82,200 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 LIABILITIES Cash $25,800 Notes payable Accounts receivable $19,000 Accounts payable Inventories $52,900 Long-term debt Fixed assets $448,100 OWNERS' EQUITY Accumulated depreciation Retained earnings Intangible assets $82,100 Common stock $11,900 $24,200 $162,100 $181,900 Cash flow to owners. Use the data from the following financial statements in the popup window. The company paid interest expense of $17,000 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.)