$ 574,200 273,935 124,715 54,558 Graffiti Advertising, Incorporated, reported the following financial statements for the last two years. Sales 2022 Income Statement Costs of goods sold Selling & administrative Depreciation EBIT Interest EBT Taxes Net income Dividends Addition to retained earnings Cash Accounts receivable Inventory Current assets Net fixed assets Total assets Cash Accounts receivable Inventory Current assets Net fixed assets Total assets $ 120,992 19,692 $ 101,300 40,520 $ 60,780 $ 11,400 49,380 GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2021 $ 13,500 Accounts payable 18,976 Notes payable 13,812 Current liabilities $ 46,288 Long-term debt $ 344,966 Owners' equity $ 391,254 Total liabilities and owners' equity GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2022 $ 14,486 Accounts payable 21,081 Notes payable. 22,772 $ 58,339 $406,293 $ 464,632 Current liabilities Long-term debt Owners' equity Total liabilities and owners' equity $ 9,486 14,490 $ 23,976 $ 135,360 $231,918 $ 391,254 $ 10,530 16,484 $ 27,014 $ 153,800 $ 283,818 $ 464,632 a. Calculate the operating cash flow. Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32. b. Calculate the change in net working capital. Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32. c. Calculate the net capital spending. Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32. d. Calculate the cash flow from assets. Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32. e. Calculate the cash flow to creditors. Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32. f. Calculate the cash flow to stockholders. Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32. a. Operating cash flow b. Change in net working capital $ 135,030 c. Net capital spending d. Cash flow from assets e. Cash flow to creditors f. Cash flow to stockholders