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

2019 Income Statement
Sales	$	570,700
Costs of goods sold		273,970
Selling & administrative		124,722
Depreciation		54,565
EBIT	$	117,443
Interest		19,538
EBT	$	97,905
Taxes		39,162
Net income	$	58,743
Dividends	$	10,700
Addition to retained earnings	$	48,043

GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2018
Cash	$	13,430	Accounts payable	$	9,493
Accounts receivable		18,983	Notes payable		14,497
Inventory		13,805
			Current liabilities	$	23,990
Current assets	$	46,218	Long-term debt	$	135,920
Net fixed assets	$	344,756	Owners' equity	$	231,064
Total assets	$	390,974	Total liabilities and owners equity	$	390,974

GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2019
Cash	$	14,416	Accounts payable	$	10,523
Accounts receivable		21,088	Notes payable		16,477
Inventory		22,765
			Current liabilities	$	27,000
Current assets	$	58,269	Long-term debt	$	153,100
Net fixed assets	$	406,300	Owners' equity	$	284,469
Total assets	$	464,569	Total liabilities and owners equity	$	464,569

a.	Calculate the operating cash flow. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
b.	Calculate the change in net working capital. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
c.	Calculate the net capital spending. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
d.	Calculate the cash flow from assets. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
e.	Calculate the cash flow to creditors. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)
f.	Calculate the cash flow to stockholders. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)