the December 31, 2015, balance sheet of schism, inc., showed $130,000, in the common stock account and 2016 $2,332,000 in additional paid-in surplus account. the December 31, 2016, balance sheet showed $148,000, and $2,618,000 in the same two accounts, respectively. if the company paid out $148,000 in cash dividends during 2016, what was the cash flow to creditors during 2016