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.