Consider the following abbreviated financial statements for Parrothead Enterprises:

PARROTHEAD ENTERPRISES
2020 and 2021 Partial Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets	$ 1,254	$ 1,371	Current liabilities	$ 538	$ 589
Net fixed assets	5,029	6,076	Long-term debt	2,716	2,891

PARROTHEAD ENTERPRISES
2021 Income Statement
Sales	$ 15,682
Costs	7,207
Depreciation	1,411
Interest paid	420

a.	What is owners' equity for 2020 and 2021? (Do not round intermediate calculations.)
b.	What is the change in net working capital for 2021? (Do not round intermediate calculations.)
c-1.	In 2021, Parrothead Enterprises purchased $2,592 in new fixed assets. How much in fixed assets did Parrothead Enterprises sell? (Do not round intermediate calculations.)
c-2.	In 2021, Parrothead Enterprises purchased $2,592 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 2021, Parrothead Enterprises raised $544 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 2021, Parrothead Enterprises raised $544 in new long-term debt. What is the cash flow to creditors? (Do not round intermediate calculations.)