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

Partial Income Statement Year Ending 2017
Sales revenue	$350,200
Cost of goods sold	$141,900
Fixed costs	$43,200
Selling, general, and administrative expenses	$28,200
Depreciation	$46,200

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Partial Balance Sheet 12/31/2016
ASSETS		LIABILITIES
Cash	$15,800	Notes payable	$14,200
Accounts receivable	$27,800	Accounts payable	$19,200
Inventories	$48,000	Long-term debt	$189,800
Fixed assets	$368,000	OWNERS' EQUITY
Accumulated depreciation	$141,800	Retained earnings
Intangible assets	$81,900	Common stock	$132,000

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in order to copy its contents into a spreadsheet.)

Partial Balance Sheet 12/31/2017
ASSETS		LIABILITIES
Cash	$25,900	Notes payable	$11,800
Accounts receivable	$19,200	Accounts payable	$24,100
Inventories	$53,200	Long-term debt	$162,000
Fixed assets	$447,800	OWNERS' EQUITY
Accumulated depreciation		Retained earnings
Intangible assets	$81,900	Common stock	$181,900

. The company paid interest expense of $17,200 for 2017 and had an overall tax rate of 40% for 2017. Verify the cash flow identity:

cash flow from assets=cash flow to creditors+cash flow to owners

The cash flow from assets is

(Round to the nearest dollar.)