Consider the following abbreviated financial statements for Parrothead Enterprises:

Parrothead Enterprises
2017 and 2018 Partial Balance Sheet
Assets Liabilities & Owners Equity
	2017	2018		2017	2018
Current assets	$1230	$1339	Current liabilities	$510	$565
Net fixed assets	$5001	$6032	Long-term debt	$2672	$2843

Parrothead Enterprises
2018 Income Statement
Sales	15490
Costs	7171
Depreciation	1387
Interest paid	404

a.	What is owners' equity for 2017 and 2018? (Do not round intermediate calculations.)
b.	What is the change in net working capital for 2018? (Do not round intermediate calculations.)
c-1.	In 2018, Parrothead Enterprises purchased $2,544 in new fixed assets. How much in fixed assets did Parrothead Enterprises sell? (Do not round intermediate calculations.)
c-2.	In 2018, Parrothead Enterprises purchased $2,544 in new fixed assets. What is the cash flow from assets for the year? The tax rate is 24 percent. (Do not round intermediate calculations.)
d-1.	During 2018, Parrothead Enterprises raised $524 in new long-term debt. How much long-term debt must Parrothead Enterprises have paid off during the year? (Do not round intermediate calculations.)
d-2.	During 2018, Parrothead Enterprises raised $524 in new long-term debt. What is the cash flow to creditors? (Do not round intermediate calculations.)

a	Owners' equity 2017
	Owners' equity 2018
b	Change in NWC
c-1	Fixed assets sold
c-2	Cash flow from assets
d-1	Debt retired
d-2	Cash flow to creditors