Duela Dent is single and had $196,000 in taxable income. Use the rates from Table 2.3. a. What is the average tax rate? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) b. What is the marginal tax rate? (Enter your answer as a percent rounded to the nearest whole number, e.g., 32.) a. Average tax rate b. Marginal tax rate Rotweiler Obedience School's December 31, 2018, balance sheet showed net fixed assets of $1,755,000, and the December 31, 2019, balance sheet showed net fixed assets of $2,100,000. The company's 2019 income statement showed a depreciation expense of $327,000. What was the company's net capital spending for 2019? (Do not round intermediate calculations and enter your answer in dollars, not millions of dollars, rounded to the nearest whole number, e.g., 1,234,567.) Net capital spending The December 31, 2018, balance sheet of Justin's Golf Shop, Inc., showed current assets of $1,015 and current liabilities of $870. The December 31, 2019, balance sheet showed current assets of $1,230 and current liabilities of $905. What was the company's 2019 change in net working capital, or NWC? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Change in net working capital The December 31, 2018, balance sheet of Whelan, Inc., showed long-term debt of $1,425,000 and the December 31, 2019, balance sheet showed long-term debt of $1,630,000. The 2019 income statement showed an interest expense of $96,500. What was the firm's cash flow to creditors during 2019? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in dollars, not millions of dollars, rounded to the nearest whole number, e.g., 1,234,567.) Cash flow to creditors