$1.$ Michaela and Belisha Investment Firm LLC$.$ had a balance sheet as of December $31,2022,$ which showed long$-$term debt of $$3\mathrm{.}565$ million, and the $2023$ balance sheet showed long$-$term debt of $$4\mathrm{.}645$ million. The $2023$ income statement showed an interest expense of $$240,000.$ Based on the above information perform the following:

A$)$ Calculate the firm$$s cash flow to creditors during $2023.$

B$)$ Determine the amount to be recorded as net new borrowing attributable to M&B Investment Firm LLC$.$