6. Calculate a. 2023 Cash Flow to Creditors b. 2023 Cash Flow to Stockholders \begin{tabular}{|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{l} Numbers in thousands \\ INCOME \\ STATEMENT \end{tabular}} & \multirow[b]{2}{*}{2023} & \multirow[b]{2}{*}{ BALANCE SHEET } & \multirow[b]{2}{*}{2023} & \multirow[b]{2}{*}{2022} \\ \hline & & & & \\ \hline & & & & \\ \hline Sales & 46,000 & Cash & 600 & 630 \\ \hline Cost of Goods Sold & 25,800 & Accounts Receivable & 3,460 & 4,400 \\ \hline \multirow[t]{2}{*}{ Gross Margin } & 20,200 & Inventories & 9,770 & 10,160 \\ \hline & & Prepaid Expenses & 1.180 & 1.970 \\ \hline Depreciation & 2.000 & Current Assets & 15,010 & 17,160 \\ \hline \begin{tabular}{l} Other Selling, Gen. \& \\ Admin. \end{tabular} & 4.500 & Fixed Assets, net & 67,990 & 52,260 \\ \hline \begin{tabular}{l} Earnings before interest \\ and taxes \end{tabular} & 13,700 & Total Assets & 83,000 & 69,420 \\ \hline Interest expense & 3,600 & Accounts Payable & 6,300 & 7,630 \\ \hline \multirow[t]{2}{*}{ Income before taxes } & 10,100 & Accrued Liabilities & 4,060 & 4.800 \\ \hline & & Current Liabilities & 10,360 & 12.430 \\ \hline \multirow[t]{2}{*}{ Taxes } & 3,050 & & & \\ \hline & & Long-Term Debt & 39,070 & 28,350 \\ \hline \multirow[t]{2}{*}{ Net income } & 7,050 & & & \\ \hline & & Common Stock & 7,880 & 8,400 \\ \hline \multirow[t]{3}{*}{ Dividends } & 1.600 & Retained Earnings & 25,690 & 20.240 \\ \hline & & \begin{tabular}{l} Stockholders' \\ Equity \end{tabular} & 33,570 & 28,640 \\ \hline & & \begin{tabular}{l} Total Liabilities \\ and Equity \end{tabular} & 83,000 & 69,420 \\ \hline \end{tabular}