Use the data from the following financial statements in the popup window.The company paid interest expense of $ 17200 for 2017 and had an overall tax rate of 40 % for 2017. Find the cash flow to owners for 2017 by parts and total, with the parts being dividends paid and increases in borrowing from owners (change in common stock and paid-in-surplus). The distributed earnings is $ _____. (Round to the nearest dollar.)

Partial Income Statement Year Ending 2017
Sales revenue	$350,200
Cost of goods sold	$141,800
Fixed costs	$43,200
Selling, general, and administrative expenses	$28,100
Depreciation	$46,100

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Partial Balance Sheet 12/31/2016
ASSETS		LIABILITIES
Cash	$15,900	Notes payable	$14,100
Accounts receivable	$28,200	Accounts payable	$18,800
Inventories	$48,200	Long-term debt	$190,200
Fixed assets	$368,000	OWNERS' EQUITY
Accumulated depreciation	$142,300	Retained earnings
Intangible assets	$81,900	Common stock	$132,000

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Partial Balance Sheet 12/31/2017
ASSETS		LIABILITIES
Cash	$26,100	Notes payable	$12,000
Accounts receivable	$18,800	Accounts payable	$24,200
Inventories	$52,800	Long-term debt	$161,900
Fixed assets	$448,200	OWNERS' EQUITY
Accumulated depreciation		Retained earnings
Intangible assets	$81,900	Common stock	$182,000