Partial Income Statement Year Ending 2017
Sales revenue	$350,000
Cost of goods sold	$140,000
Fixed costs	$43,000
Selling, general, and administrative expenses	$28,000
Depreciation	$46,000

(Click on the following icon

in order to copy its contents into a spreadsheet.)

Partial Balance Sheet 12/31/2016
ASSETS		LIABILITIES
Cash	$16,000	Notes payable	$14,000
Accounts receivable	$28,000	Accounts payable	$19,000
Inventories	$48,000	Long-term debt	$190,000
Fixed assets	$368,000	OWNERS' EQUITY
Accumulated depreciation	$142,000	Retained earnings
Intangible assets	$82,000	Common stock	$130,000

(Click on the following icon

in order to copy its contents into a spreadsheet.)

Partial Balance Sheet 12/31/2017
ASSETS		LIABILITIES
Cash	$26,000	Notes payable	$12,000
Accounts receivable	$19,000	Accounts payable	$24,000
Inventories	$53,000	Long-term debt	$162,000
Fixed assets	$448,000	OWNERS' EQUITY
Accumulated depreciation		Retained earnings
Intangible assets	$82,000	Common stock	$180,000

Use the data from the following financial statements in the popup window,

LOADING...

. 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

$nothing.

(Round to the nearest dollar.)