Six Months Ago, Benders Gym Repurchased $140,000 of Its Common

Six months ago, Benders Gym repurchased $140,000 of its common stock.The company pays regular dividends totaling $18,500 per quarter.What is the amount of the cash flow to stockholders for the past year if 1,200 new shares were issued and sold for $38 a share?

A) -$10,000
B) -$20,400
C) $28,500
D) $74,000
E) $168,400