Freeman, Inc., reported the following financial statements for the last two years. 4 2014 Income Statement Sales 565,310 $ 20 points 273,970 Cost of goods sold Selling & administrative Depreciation 124,722 54,565 eBook References EBIT Interest $ 112,053 19,307 EBT Taxes $ 92,746 48,228 Net income $ 44,518 $ 10,700 Dividends Addition to retained earnings $ 33,818 4 $ 23,990 FREEMAN, INC. Balance Sheet as of December 31, 2013 Cash $ 13,430 Accounts payable Accounts receivable 18,983 Inventory 13,805 Current assets $ 46,218 Long-term debt Net fixed assets $ 344,437 Owners' equity 20 points $135,700 230,965 eBook Total assets Total liabilities and Owners' 390,655 $390,655 equity References $ 27,000 FREEMAN, INC. Balance Sheet as of December 31, 2014 Cash $ 14,416 Accounts payable Accounts receivable 21,088 Inventory Current assets $58,269 Long-term debt 22,765 $ 153,100 Net fixed assets $ 406,300 Owners' equity $284,469 Total assets 464,569 Total liabilities and Owners' 464,569 equity Requirement 1: Calculate the operating cash flow. (Do not round intermediate calculations.) 4 Operating cash flow 20 points Requirement 2: Calculate the change in net working capital. (Do not round Intermediate calculations.) eBook Change in net working capital $ References 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.Negative amount 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. Negative amount should be indicated by a minus sign.) Cash flow to stockholders