2017 $7401 430 33 2018 $785 460 35 Sales COGS Interest Dividends Depreciation Cash Accounts receivables Current liabilities Inventory Long-term debt Net fixed assets Common stock Tax rate 16 250 70 563 390 662 340 1,680 700 35% 17 210 75 502 405 640 4101 1,413 235 35% What is net capital spending for 2018? KLM, Inc. 2018 Statement of comprehensive income Net sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes Net Income Dividends pald Addition to retained earnings $3,685 $3,1801 $104 $401 $25 $376 $128 $248 $60 $188 KLM, Inc. Statement of financial positions as of December 31, 2017 and 2018 2017 2018 2017 2018 Cash $520 $601Accounts payable $621 $704 Accounts rec $235 $219 Notes payable $333 $272 Inventory $964 $799 Current liabilities $954 $976 Current assets $1,719 $1,619 Long-term debt $350 $60 Net fixed assets $890 $930|Common stock $800 $820 Retained earnings $505 $693 Total assets $2,609 $2,549 Total liabilities and Owner's equity $2,609 $2.549