The December 31, 2018, balance sheet of Whelan, Inc., showed $149,000 in the common stock account and $2,740,000 in the additional paid-in surplus account. The December 31, 2019, balance sheet showed $159,000 and $3,040,000 in the same two accounts, respectively. The company paid out $154,000 in cash dividends during 2019. What was the cash flow to stockholders for the year

-$156,000

Explanation:

Cash flow to stockholders = Dividends paid - [(Common Ending + APIS Ending) - (Common Beginning + APIS Beginning)]

Cash flow to stockholders = $154,000 - {($159,000 + $3,040,000) - ($149,000 + $2,740,000)}

Cash flow to stockholders = $154,000 - [$3,199,000 - $2,889,000]

Cash flow to stockholders = $154,000 - $310,000

Cash flow to stockholders = -$156,000

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