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

FREEMAN, INC.
2017 Income Statement
Sales	$	565,380
Cost of goods sold		273,935
Selling & administrative		124,715
Depreciation		54,558
EBIT	$	112,172
Interest		19,314
EBT	$	92,858
Taxes		48,286
Net income	$	44,572
Dividends	$	11,400
Addition to retained earnings	$	33,172

FREEMAN, INC. Balance Sheet as of December 31, 2016
Cash	$	13,500		Accounts payable	$	23,976
Accounts receivable		18,976
Inventory		13,812
Current assets	$	46,288		Long-term debt		135,000
Net fixed assets		344,444		Owners' equity		231,756
Total assets	$	390,732		Total liabilities and owners' equity	$	390,732

FREEMAN, INC. Balance Sheet as of December 31, 2017
Cash	$	14,486		Accounts payable	$	27,014
Accounts receivable		21,081
Inventory		22,772
Current assets	$	58,339		Long-term debt		153,800
Net fixed assets		406,293		Owners' equity		283,818
Total assets	$	464,632		Total liabilities and owners' equity	$	464,632

Requirement 1:

Calculate the operating cash flow. (Do not round intermediate calculations.) Operating cash flow $ Requirement 2:

Calculate the change in net working capital. (Do not round intermediate calculations.) Change in net working capital $ Requirement 3:

Calculate the net capital spending. (Do not round intermediate calculations.) Net capital spending $ Requirement 4:

Calculate the cash flow from assets. (Do not round intermediate calculations. A negative answer should be indicated by a minus sign.) Cash flow from assets $ Requirement 5:

Calculate the cash flow to creditors. (Do not round intermediate calculations.) Cash flow to creditors $ Requirement 6:

Calculate the cash flow to stockholders. (Do not round intermediate calculations. A negative answer should be indicated by a minus sign.) Cash flow to stockholders $