For Year $2023$ a firm had sales of $$1,640,000,$ cost of goods sold of $$1,085,000,$ depreciation expense of $$40,000,$ and interest expense of $$15,000.$ At the beginning of the year, net fixed assets were $$800,000,$ current assets were $$425,000,$ and current liabilities were $$325,000.$ At the end of the year, net fixed assets were $$900,000,$ current assets were $$550,000,$ and current liabilities were $$400,000.$ The tax rate was $21\%.$

Income Statement

$\backslash$table$[[$ales$,1640,000],[$ogs$,1085,000],[$lepr$,40,000],[$bit$,515,000],[$nt$,15000],[$axabl$,500,000],[$ncome$,],[$ax$,105,000],[$et$,395,000],[$acome$,]]$

a$.$ What was the Operating Cash Flow for $2022?$

Cipt to Dep $-$ tax

$515,000+40,000-165,000=440,000$

b$.$ What was the Net Capital Spending for $2022?$

c$.$ What was the Change in Net Working Capital for $2022?$

d$.$ What was the Cash Flow from Assets for $2022?$

$6($d$)$