Cash flow to creditors. 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	$142,000
Fixed costs	$43,200
Selling, general, and administrative expenses	$27,900
Depreciation	$45,900

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Partial Balance Sheet 12/31/2016
ASSETS		LIABILITIES
Cash	$16,100	Notes payable	$13,800
Accounts receivable	$28,100	Accounts payable	$18,800
Inventories	$47,800	Long-term debt	$190,100
Fixed assets	$368,200	OWNERS' EQUITY
Accumulated depreciation	$142,800	Retained earnings
Intangible assets	$82,200	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	$12,000
Accounts receivable	$19,000	Accounts payable	$24,000
Inventories	$52,900	Long-term debt	$161,800
Fixed assets	$448,200	OWNERS' EQUITY
Accumulated depreciation		Retained earnings
Intangible assets	$81,800	Common stock	$181,900

. 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.)