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	$ 1,284	$ 1,411	Current liabilities	$ 573	$ 619
Net fixed assets	5,064	6,131	Long-term debt	2,771	2,951

PARROTHEAD ENTERPRISE
2021 Income Statement
Sales	$ 15,922
Costs	7,252
Depreciation	1,441
Interest paid	440

a.	What is owners' equity for 2020 and 2021? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
b.	What is the change in net working capital for 2021? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
c-1.	In 2021, Parrothead Enterprises purchased $2,652 in new fixed assets. How much in fixed assets did the company sell? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
c-2.	In 2021, Parrothead Enterprises purchased $2,652 in new fixed assets. What is the cash flow from assets for the year? The tax rate is 21 percent. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
d-1.	During 2021, Parrothead Enterprises raised $569 in new long-term debt. How much long-term debt must Parrothead Enterprises have paid off during the year? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
d-2.	During 2021, Parrothead Enterprises raised $569 in new long-term debt. What is the cash flow to creditors? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)