$ 825,420 473,903 182,244 79,738 Graffiti Advertising, Incorporated, reported the following financial statements for the last two years. Sales Costs of goods sold 2022 Income Statement Selling & administrative Depreciation EBIT Interest EBT Taxes Net income Dividends Addition to retained earnings Inventory $ 89,535 28,193 $ 61,342 14,722 $ 46,620 $ 15,600 31,020 GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2021 Cash $ 19,460 Accounts receivable 27,751 20,153 Current assets $ 67,364 Net fixed assets $ 503,199 $ 570,563 Total assets Cash Accounts receivable Inventory Accounts payable Notes payable Current liabilities Long-term debt Owners' equity Total liabilities and owners' equity GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2022 Accounts payable $ 20,903 30,828 33,244 Current assets $ 84,975 Net fixed assets $ 593,119 Total assets $ 678,094 Notes payable Current liabilities Long-term debt Owners' equity Total liabilities and owners' equity $ 13,993 21,064 $ 35,057 $ 199,100 $336,406 $ 570,563 $ 15,358 24,059 $ 39,417 $ 222,400 $ 416,277 $ 678,094 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 c. Net capital spending d. Cash flow from assets e. Cash flow to creditors f. Cash flow to stockholders