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The 2014 balance sheet of Tian Tian Tennis Shop, Inc., showed $670,000 in the common
stock account and $401 million in the additional paid-in surplus account. The 2015 balance
sheet showed $825,000 and $4.4 million in the same two accounts, respectively. If the company
paid out $565,000 in cash dividends during 2015, what was the cash flow to stockholders for
the year? 

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