Cash flow to creditors. Use the data from the following financial statements in the popup window, The company paid interest expense of $17,900 for 2017 and had an overall tax rate of 40% for 2017. Find the cash flow to creditors for 2017 by parts and total, with the parts being interest expense and increases or decreases in borrowing (long-term debt). The interest expense for the year 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 $349,800 $141,800 $42,800 $27,900 $45,800 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2016 ASSETS Cash LIABILITIES $15,900 Notes payable $13,900 Accounts receivable $28,000 Accounts payable $18,900 Inventories $48,100 Long-term debt $189,900 Fixed assets $368,100 OWNERS' EQUITY Accumulated depreciation $140,400 Retained earnings Intangible assets $81,900 Common stock $131,800 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 ASSETS Cash LIABILITIES $26,200 Notes payable $12,100 Accounts receivable $19,200 Accounts payable $23,900 Inventories $53,200 Long-term debt $162,100 Fixed assets $447,900 OWNERS' EQUITY Accumulated depreciation Retained earnings Intangible assets $81,900 Common stock $181,900