Fizer, Inc., reported the following financial statements for the last two years.

FIZER, INC.
2020 Income Statement
Sales	$	565,330
Cost of goods sold		273,960
Selling & administrative		124,720
Depreciation		54,563
EBIT	$	112,087
Interest		19,309
EBT	$	92,778
Taxes		48,245
Net income	$	44,533
Dividends	$	10,900
Addition to retained earnings	$	33,633

FIZER, INC. Balance Sheet as of December 31, 2019
Cash	$	13,450	Accounts payable	$	23,986
Accounts receivable		18,981
Inventory		13,807
Current assets	$	46,238	Long-term debt		135,500
Net fixed assets		344,439	Owners' equity		231,191
Total assets	$	390,677	Total liabilities and owners' equity	$	390,677

FIZER, INC. Balance Sheet as of December 31, 2020
Cash	$	14,436	Accounts payable	$	27,004
Accounts receivable		21,086
Inventory		22,767
Current assets	$	58,289	Long-term debt		153,300
Net fixed assets		406,298	Owners' equity		284,283
Total assets	$	464,587	Total liabilities and owners' equity	$	464,587

a.	Calculate the operating cash flow. (Do not round intermediate calculations.)
b.	Calculate the change in net working capital. (Do not round intermediate calculations.)
c.	Calculate the net capital spending. (Do not round intermediate calculations.)
d.	Calculate the cash flow from assets. (Do not round intermediate calculations. A negative answer should be indicated by a minus sign.)
e.	Calculate the cash flow to creditors. (Do not round intermediate calculations.)
f.	Calculate the cash flow to stockholders. (Do not round intermediate calculations. A negative answer should be indicated by a minus sign.)