The 2017 statement of financial position of Roger's Tennis Shop Inc. showed $610,000 in the common stock account and $25 million in the additional retained earnings account. The 2018 statement of financial position showed $650,000 and $3.0 million in the same two accounts, respectively. If the company paid out $610,000 in cash dividends during 2018, what was the cash flow to shareholders for the year? (Omit $ sign in your response.) Cash flow to shareholders