Calculate the debt to tangible net worth ratio based on the information below: Total assets 5,000 Equity 3,000 1,700 Interest bearing liabilities Intangible assets 500 0.8 0.38 0.44 0.68 What is the impact on cash flow from operations in the current year based on the change in operating assets and liabilities listed below? Prior Year Current Year Accounts Receivable 750 530 Inventories 820 930 Accounts Payable 1,120 1,240 230 10 -10 -230