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The 2 0 2 0 balance sheet of Osaka s Tennis Shop, Incorporated, showed $ 5 4 0 , 0 0 0 in the common

The 2020 balance sheet of Osakas Tennis Shop, Incorporated, showed $540,000 in the common stock account and $3.4 million in the additional paid-in surplus account. The 2021 balance sheet showed $580,000 and $3.8 million in the same two accounts, respectively. If the company paid out $500,000 in cash dividends during 2021, what was the cash flow to stockholders for the year?

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