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The December 31,2021 , balance sheet of Chen, Incorporated, showed $140,000 in the common stock account and $2,650,000 in the additional paid-in surplus account. The

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The December 31,2021 , balance sheet of Chen, Incorporated, showed $140,000 in the common stock account and $2,650,000 in the additional paid-in surplus account. The December 31,2022 , balance sheet showed $150,000 and $2,950,000 in the same two accounts, respectively. The company paid out $145,000 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

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