I need help finding the net new borrowing from owner and also the cash flow to owners

Homework. 100 points (X) Points: 0 of 10 Part 1 of 3 Save . Cash flow to owners. Use the data from the following financial statements in the popup window, The company paid interest expense of $17,600 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 $ 17600. (Round to the nearest dollar.) Data table Sales revenue Cost of goods sold Fixed costs Selling, general, and administrative expenses Depreciation (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2016 ASSETS LIABILITIES Cash $15,800 Notes payable Accounts receivable $27,900 Accounts payable Inventories $48,000 Long-term debt Fixed assets $368,100 OWNERS' EQUITY Accumulated depreciation $142,700 Retained earnings Intangible assets $82,100 Common stock AVING TE "/ Partial Income Statement Year Ending 2017 $350,200 $141,900 $42,900 $28,200 $45,800 $13,800 $18,900 $190,100 $132,000 Data table ASSETS LIABILITIES Cash $15,800 Notes payable Accounts receivable $27,900 Accounts payable Inventories $48,000 Long-term debt Fixed assets $368,100 OWNERS' EQUITY Accumulated depreciation $142,700 Retained earnings Intangible assets $82,100 Common stock (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 ASSETS LIABILITIES Cash $25,800 Notes payable Accounts receivable $18,900 Accounts payable Inventories $53,000 Long-term debt Fixed assets $447,800 OWNERS' EQUITY Accumulated depreciation Retained earnings Intangible assets $82,200 Common stock $13,800 $18,900 $190,100 $132,000 $11,900 $23,900 $162,200 $181,900