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$[[$sales$,],[$cogs$,],[$depr$,],[$ebit$,],[$int$,],[\backslash$table$[[$taxabl$],[$e$],[$income$]],],[$tax$,],[\backslash$table$[[$net$],[$income$]],]]$

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

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 $2022?$