Cash flow from assets. Use the data from the following financial statements in the popup window, . The company paid interest expense of $17,100 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. The operating cash flow is $ (Round to the nearest dollar.) Data table (Click on the following icon in order to copy its contents into a spreadsheet.) \begin{tabular}{|l|r|l|r|} \hline \multicolumn{3}{|c|}{ Partial Balance Sheet 12/31/2016 } \\ \hline ASSETS & & LIABILITIES & $13,900 \\ \hline Cash & $16,200 & Notes payable & $19,000 \\ Accounts receivable & $27,900 & Accounts payable & $190,200 \\ Inventories & $47,800 & Long-term debt & \\ \cline { 2 - 4 } Fixed assets & $367,900 & OWNERS' EQUITY & \\ \cline { 2 - 4 } Accumulated depreciation & $141,400 & Retained earnings & $131,900 \\ \hline \end{tabular} (Click on the following icon in order to copy its contents into a spreadsheet.) \begin{tabular}{|l|r|l|r|} \hline \multicolumn{3}{|c|}{ Partial Balance Sheet 12/31/2017 } \\ \hline ASSETS & & LIABILITIES & \\ \hline Cash & $25,900 & Notes payable & $12,200 \\ Accounts receivable & $19,100 & Accounts payable & $23,800 \\ Inventories & $53,000 & Long-term debt & $161,800 \\ \cline { 2 - 4 } Fixed assets & $447,800 & OWNERS' EQUITY & \\ \cline { 2 - 4 } Accumulated depreciation & & Retained earnings & $182,000 \\ \hline \end{tabular}