2017 2018 2017 2018 Cash $100 $121 Accounts payable $400 $350 Accounts rec 9 350 990 370 Inventory 440 410 Total $790 $730 Total $890 $956 Long-term debt 500 350 Net fixed assets 1556 1704 Owner's equity Common stock 600 580 Retained earnings 556 mo Total 156 1390 Total assets $2,446 $2,660 Total liabilities $2,446 $2.860 I a) What is the operating cash flow in 2018? b) What is the amount of the net capital spending for 2018 ($ in millions)? c) What is the amount of change in working capital? d) What is the cash flow from assets for 2018?