The 2014 statement of financial position of Rogers Tennis Shop Inc. showed $680,000 in the common stock account and $4.3 million in the additional retained earnings account. The 2015 statement of financial position showed $715,000 and $4.7 million in the same two accounts, respectively. If the company paid out $540,000 in cash dividends during 2015, what was the cash flow to shareholders for the year?