Cash Flow Identity Graffiti Advertising, Inc., reported the following financial statements for the last two years. Construct the cash flow identity for the company. Explain what each number means.

$2022$ Income Statement

Sales $$825,420$

Cost of goods sold $473,903$

Selling and administrative $182,244$

Depreciation $79,738$

EBIT $ $89,535$

Interest $28,193$

EBT $ $61,342$

Taxes $14,722$

Net income $ $46,620$

Dividends $ $15,600$

Addition to retained earnings $31,020$

GRAFFITI ADVERTISING, INC.

Balance Sheet as of December $31,2021$

Cash $ $19,460$ Accounts payable

$ $13,993$

Accounts receivable $27,751$ Notes payable

$21,064$

Inventory $20,153$

Current liabilities

$ $35,057$

Current assets $ $67,364$

Long$-$term debt

$$199,100$

Net fixed assets $$503\mathrm{.}199$ Owner' equity

$$336,406$

Total assets $$570,563$

Total liabilities and owners' equity

$$570,563$

GRAFFITI ADVERTISING, INC.

Balance Sheet as of December $31,2022$

Cash $ $20,903$ Accounts payable $ $15,358$

Accounts receivable $30,828$ Notes payable $24,059$

Inventory $33,244$ Current liabilities $ $39,417$

Current assets $ $84,975$ Long$-$term debt $$222,400$

Net fixed assets $$593,119$ Owners' equity $$416,277$

Total assets $$678,094$

Total liabilities and owners' equity $$678,094$

In $2022,$ what is the total of non$-$cash expenses?

In $2022,$ what is the operating cash flow $($OCF$)?$

In $2021,$ what is the net working capital $($NWC$)?$

In $2022,$ what is the net working capital $($NWC$)$

Between $2021$ and $2022,$ what is the change in net working capital $($NWC$)?$

Between $2021$ and $2022,$ what is the change in fixed assets or what is the capital spending?

In $2022,$ what is the free cash flow or cash flow from assets generated by the corporation?

In $2022,$ what is the cash flow to creditors?

In $2022,$ what is the cash flow to stockholders?