The December 31,2021 , balance sheet of Chen, Incorporated, showed $143,000 in the common stock account and $2,680,000 in the additional paid-in surplus account. The December 31,2022 , balance sheet showed $153,000 and $2,980,000 in the same two accounts, respectively. The company paid out $148,000 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