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Cash flow to owners. Use the data from the following financial statements in the popup window, E. The company paid interest expense of $18,000 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 $350,000 Cost of goods sold $140,000 $43,000 Fixed costs Selling, general, and administrative expenses Depreciation $28,000 $46,000 Partial Balance Sheet 12/31/2016 ASSETS LIABILITIES Cash $14,000 Accounts receivable $19,000 $190,000 Inventories $16,000 Notes payable $28,000 Accounts payable $48,000 Long-term debt $368,000 OWNERS' EQUITY $142,000 Retained earnings $82,000 Common stock Fixed assets Accumulated depreciation Intangible assets $130,000 Partial Balance Sheet 12/31/2017 ASSETS LIABILITIES Cash $12,000 $26,000 Notes payable $19,000 Accounts payable Accounts receivable $24,000 Inventories $162,000 $53,000 Long-term debt $448,000 OWNERS' EQUITY Fixed assets Accumulated depreciation Intangible assets Retained earnings $82,000 Common stock $180,000