Aussel Motors, Inc.						Aussel Motors, Inc.
2018 statement of comprehensive income						2017 and 2018 statement of financial position
($ in millions)						($ in millions)
Net sales			$6,080				2017	2018		2017	2018
Less: Cost of goods sold			3,890			Cash	415	560	Accounts payable	540	610
Less: Depreciation			860			Accounts receivable	860	840	Current portion of LTD	0	50
Earnings before interest and taxes			1,330			Inventory	1,270	1,390	Total	540	660
Less: Interest paid			270			Total	2,545	2,790	Long-term debt	2165	3480
Earnings before taxes			1,060			Net fixed assets	3,180	4,660	Common stock	2000	2250
Less: Taxes			360						Retained earnings	1020	1060
Net Income			700			Total assets	5,725	7,450	Total liab. & equity	5725	7450

Please show formula used or steps in your calculate whenever appropriate. (a) What is the amount of the net capital spending for 2018 ($ in millions)? (b) What is the operating cash flow for 2018 ($ in millions)?