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The December 3 1 , 2 0 2 1 , balance sheet of Chen, Incorporated, showed $ 1 3 9 , 0 0 0 in

The December 31,2021, balance sheet of Chen, Incorporated, showed $139,000 in the common stock account and $2,640,000 in the additional paid-in surplus account. The December 31,2022, balance sheet showed $149,000 and $2,940,000 in the same two accounts, respectively. The company paid out $144,000 in cash dividends during 2022. What was the cash flow to stockholders for the year?
Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g.,32.
Cash flow to stockholders
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