$825,420 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 473,903 182,244 79,738 $ 89,535 28,193 $ 61,342 14,722 $ 46,620 $ 15,600 31,020 GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2021 $ 19,460 Accounts payable 27,751 Notes payable 20,153 $ 67,364 $ 503,199 $ 570,563 Current liabilities Long-term debt Owners' equity Total liabilities and owners' equity GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2022 $ 20,903 Accounts payable 30,828 Notes payable 33,244 Current liabilities Long-term debt $ 84,975 $ 593,119 Owners' equity $ 678,094 a. Calculate the operating cash flow. 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 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. Cash Accounts receivable Inventory Current assets Net fixed assets Total assets DO COILE SUCCEDE VE VELEHUEL DAY LUGL $ 20,903 Accounts payable 30,828 Notes payable 33,244 Current liabilities $ 84,975 Long-term debt $ 593,119 Owners' equity $ 678,094 a. Calculate the operating cash flow. Total liabilities and owners' equity $ 15,358 24,059 $ 39,417 $ 222,400 $416,277 $ 678,094 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.