Answer:
cash flow: negative 170,000
Explanation:
The stockhodlers cashflow will be the result of compare the cash inflows and cash outflows.
To Calculate this, we will treat the dividend and treasury stocks as cash inflow(remember we are checking from the point of view of the stockholders) as they rgant cash to the stockholders.
Then the stock isued will be treat as negative, as it is a cash outflow for the stockholders.
paid in capital 2015:
141,000 + 2,660,000 = 2,801,000
paid in capital 2016:
151,000 + 2,960,000 = 3,111,000
Difference (issued shares)
3,111,000 - 2,801,000 = 310,000
The stockholders contribute with 310,000 dollas
dividends paid: 146,000
net cash flow:
140,000 - 310,000 = 170,000