the december 31 2021 balance sheet of chen, incorporated, showed 154,000 in the common stock account and 2,790,000 in the additional paid in surplus account. The december 21 2022 balance sheet showed 164,000 and 3,090,000 in the same two accounts , respectively. the company paid out 159,000 in cash dividends during 2022. what was the cash flow to stockholders for the year