Pharoah Restaurant Supply Company has 9500 shares of 5%, $100 par value, cumulative preferred stock and 19000 shares of $1 par value common stock outstanding at December 31, 2023, December 31, 2024 and December 31, 2025. There were no dividends declared in 2023. The board of directors declares and pays a $85500 dividend in 2024 and in 2025. What is the amount of dividends received by the common stockholders in 2025? Tamarisk Company's accounts receivable amounted to $123300 at the beginning of fiscal year 2025 and $108500 at the end of the year, respectively. The company's net income for the year was $493000. Assuming that these are the only required adjustments, what are the cash flows from operating activities to be reported on the statement of cash flows?