Cash flow from assets. Use the data from the following financial statements in the popup window,

Partial Income Statement Year Ending 2017
Sales revenue	$350,100
Cost of goods sold	$142,000
Fixed costs	$43,200
Selling, general, and administrative expenses	$28,000
Depreciation	$46,000

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Partial Balance Sheet 12/31/2016
ASSETS		LIABILITIES
Cash	$15,900	Notes payable	$14,200
Accounts receivable	$27,800	Accounts payable	$19,000
Inventories	$47,800	Long-term debt	$190,100
Fixed assets	$368,000	OWNERS' EQUITY
Accumulated depreciation	$141,900	Retained earnings
Intangible assets	$81,900	Common stock	$131,900

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in order to copy its contents into a spreadsheet.)

Partial Balance Sheet 12/31/2017
ASSETS		LIABILITIES
Cash	$25,800	Notes payable	$12,000
Accounts receivable	$18,800	Accounts payable	$23,900
Inventories	$53,000	Long-term debt	$162,100
Fixed assets	$448,200	OWNERS' EQUITY
Accumulated depreciation		Retained earnings
Intangible assets	$81,900	Common stock	$181,900

. The company paid interest expense of $18,000 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.)