The 2017 balance sheet of Kerber's Tennis Shop, Incorporated, showed $960,000 in the common stock account and $5.9 million in the additional paid-in surplus account. The 2018 balance sheet showed $885,000 and $8.65 million in the same two accounts, respectively. If the company paid out $540,000 in cash dividends during 2018 , what was the cash flow to stockholders for the year? Multiple Choice $345,000 $420,000 $8,995,000 $2,135,000 $2,135,000