Graffiti Advertising, Inc., reported the following financial statements for the last two years. 2021 Income Statement $ Sales Costs of goods sold Selling & administrative Depreciation EBIT Interest EBT Taxes Net income Dividends Addition to retained earnings 750,727 430,821 165,676 72,489 $ 81,741 25,630 $ 56,111 14,028 $ 42,083 $14,200 $ 27,883 GRAFFITI ADVERTISING, INC. Cash Balance Sheet as of December 31, 2020 $ 17,691 Accounts payable Accounts receivable 25,228 Notes payable Inventory 18,321 Current assets Net fixed assets Total assets Cash Accounts receivable Inventory Current assets Net fixed assets Total assets Current liabilities $ 61,240 Long-term debt $457,454 Owners' equity Total liabilities and owners' equity $518,694 GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2021 $19,003 Accounts payable 28,025 Notes payable 30,222 Current liabilities $77,250 Long-term debt $539,679 Owners' equity $616,929 Total liabilities and owners' equity $ 12,721 19,149 $ 31,870 $ $ 181,000 305,824 518,694 $13,962 21,872 $35,834 $ 201,900 379,195 $ 616,929 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.) a. Operating cash flow b. Change in net working capital Net capital spending Cash flow from assets 0. Cash flow to creditors f. Cash flow to stockholders C. d