1. Consider the following abbreviated financial statements for DYB, Inc.: Current assets Net fixed assets Balance Sheets as of December 31, 2021 and 2022 ($ in thousands) 2021 2022 $3,150 $3,960 Sales Cost of goods sold Depreciation 2,790 3,060 Total assets $5,940 $7,020 2022 Income Statement ($ in thousands) Earnings before interest and taxes Interest paid Taxable income Taxes Net income Dividends $600 Current liabilities Long-term debt Common stock Retained earnings Total liabilities and shareholders' equity $9,000 6,940 360 $1,700 315 $1,385 270 $1,115 a. What is the 2022 operating cash flow? (2 marks) b. What is the 2022 net capital spending? (2 marks) 2022 2021 $1,080 $1,350 1,955 2,100 2,680 2,830 225 740 $5,940 $7,020

1. Consider the following abbreviated financial statements for DYB, Inc:: Balance Sheets as of December 31, 2021 and 2022 (S in thousands) 2022 Income Statement ( S in thousands) Dividends =$600 a. What is the 2022 operating cash flow? (2 marks) b. What is the 2022 net capital spending? ( 2 marks)