Cash flow from assets. Use the data from the following financial statements in the popup window, The company paid interest expense of $18,800 for 2017 and had an overall tax rate of 40% for 2017 Find the cash flow from assets for 2017 and break it into its three parts: operating cash flow, capital spending, and change in net working capital.

A) The operating cash flow is _____. (Round to the nearest dollar.)

B) The capital spending is _____. (Round to the nearest dollar.)

C) The change in net working capital is _____. (Round to the nearest dollar.)

Partial Income Statement Year Ending 2017 Sales revenue Cost of goods sold Fixed costs Selling, general, and administrative expenses Depreciation $349,900 $142,000 $43,100 $28,100 $45,800 Partial Balance Sheet 12/31/2016 LIABILITIES ASSETS Cash Accounts receivable Inventories Fixed assets Accumulated depreciation Intangible assets $16,000 Notes payable $13,900 $19,100 $190,100 $27,800 Accounts payable $48,200 Long-term debt $368,200OWNERS' EQUITY $141,000 Retained earnings $81,900 Common stock $132,000 Partial Balance Sheet 12/31/2017 ASSETS Cash Accounts receivable Inventories Fixed assets Accumulated depreciation Intangible assets LIABILITIES $26,200 Notes payable $19,000 Accounts payable $52,900 Long-term debt $12,200 $23,900 $162,100 $447,900 OWNERS' EQUITY Retained earnings $81,900 Common stock $182,000 Partial Income Statement Year Ending 2017 Sales revenue Cost of goods sold Fixed costs Selling, general, and administrative expenses Depreciation $349,900 $142,000 $43,100 $28,100 $45,800 Partial Balance Sheet 12/31/2016 LIABILITIES ASSETS Cash Accounts receivable Inventories Fixed assets Accumulated depreciation Intangible assets $16,000 Notes payable $13,900 $19,100 $190,100 $27,800 Accounts payable $48,200 Long-term debt $368,200OWNERS' EQUITY $141,000 Retained earnings $81,900 Common stock $132,000 Partial Balance Sheet 12/31/2017 ASSETS Cash Accounts receivable Inventories Fixed assets Accumulated depreciation Intangible assets LIABILITIES $26,200 Notes payable $19,000 Accounts payable $52,900 Long-term debt $12,200 $23,900 $162,100 $447,900 OWNERS' EQUITY Retained earnings $81,900 Common stock $182,000