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The 2 0 1 9 statement of financial position of Roger s Tennis Shop Inc. showed $ 4 6 0 , 0 0 0 in

The 2019 statement of financial position of Rogers Tennis Shop Inc. showed $460,000 in the common stock account and $3.2 million in the additional retained earnings account. The 2020 statement of financial position showed $500,000 and $3.5 million in the same two accounts, respectively.
If the company paid out $410,000 in cash dividends during 2020, what was the cash flow to shareholders for the year?

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