The December 31, 2021, balance sheet of Chen, Incorporated, showed $137,000 in the common stock accaunt and $2,620,000 in the additional paid-in surplus account. The December 31, 2022, balance sheet showed $147,000 and $2,920,000 in the same two accounts, respectively. The company paid out $142.000 in cash dividends during 2022 . What was the cash flow to stockholders for the year? Note: A negative answer should be indicated by o minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.9.,32