Below are the Balance Sheets of ABC Corp for 2021 and 2022. Current assets Cash Accounts receivable Inventory Total Current assets Fixed assets Net fixed assets Long Term Investments such as in Fin Securities Total assets Assets ABC Corp Balance Sheets as December 31, 2021 and 2022 2021 $204,000 455,000 553,000 $1,212,000 $0 $1,644,000 2022 $260,000 688,000 555,000 $1,503,000 $1,709,000 $0 $2,856,000 $3,212,000 Current liabilities Accounts payable Notes payable 2021 Liabilities and Owners' Equity Total current liabilities Long-term debt Owner's equity Common stocks Retained earnings Total equity Total liabilities and owner's equity $232,000 196,000 $428,000 $408,000 2022 $226,000 163,000 $389,000 $454,000 700,000 940,000 1,320,000 1,429,000 $2,020,000 $2,369,000 $2,856,000 $3,212,000 3. (12 points) What is the company's Change in Net Working Capital? Net Capital Spending? And Cash Flow from Assets in 2022 respectively?