The December $31,2021,$ the balance sheet of Doug

and Bob's firm showed $$120,000$ in the common

stock account and $$2,120,000$ in the additional

paid$-$in surplus account. The December $31,2022$

balance sheet showed $$135,000$ and $$2,380,000$ in

the same two accounts, respectively. If the firm

paid out $$135,000$ in cash dividends during $2022,$

what was the cash flow to stockholders for the

year? $($numbers in parentheses are negative$)$

$($a$)($$$140,000{)}^{****}$

b$)$ $$140,000$

c$)$ $$120,000$

d$)($$$135,000)$

e$)$ $$135,000$