the december 31, 2021, balance sheet of chen, incorporated, showed $148,000 in the common stock account and $2,730,000 in the additional paid-in surplus account. the december 31, 2022, balance sheet showed $158,000 and $3,030,000 in the same two accounts, respectively. the company paid out $153,000 in cash dividends during 2022. what was the cash flow to stockholders for the year?