2017 and 2018 Partial Balance Sheets Assets Liabilities and Owners' Equity 2017 2018 2017 2018 Current assets $ 1,212 $ 1,315 Current liabilities $ 489 $ 547 Net fixed assets 4.980 5.999 Long-term debt 2,639 2,807 $ 15,346 PARROTHEAD ENTERPRISES 2018 Income Statement Sales Costs 7,144 Depreciation 1,369 Interest paid 392 a. What is owners' equity for 2017 and 2018? (Do not round intermediate calculations.) b. What is the change in net working capital for 2018? (Do not round intermediate calculations.) C-1. In 2018, Parrothead Enterprises purchased $2,508 in new fixed assets. How much in fixed assets did Parrothead Enterprises sell? (Do not round Intermediate calculations.) c-2. In 2018, Parrothead Enterprises purchased $2,508 in new fixed assets. What is the cash flow from assets for the year? The tax rate is 21 percent. (Do not round intermediate calculations.) d-1. During 2018, Parrothead Enterprises raised $509 in new long-term debt. How much long-term debt must Parrothead Enterprises have paid off during the year? (Do not round intermediate calculations.) d-2. During 2018, Parrothead Enterprises raised $509 in new long-term debt. What is the cash flow to creditors? (Do not round intermediate calculations.) b. C.1. c-2. d-1. d-2. Owners' equity 2017 Owners' equity 2018 Change in NWC Fixed assets sold Cash flow from assets Debt retired Cash flow to creditors