The 2020 balance sheet of Osakas Tennis Shop, Incorporated, showed $520,000 in the common stock account and $5.5 million in the additional paid-in surplus account. The 2021 balance sheet showed $560,000 and $5.7 million in the same two accounts, respectively. If the company paid out $315,000 in cash dividends during 2021, what was the cash flow to stockholders for the year? a. $65,000 b. $75,000 c. $95,000 d. $85,000