Graffiti Advertising, Inc., reported the following financial statements for the last two years. 2016 Income Statement Sales $ 568,200 Costs of goods sold 273,995 Selling and administrative 124,727 Depreciation 54,570 EBIT $ 114,908 Interest 19,428 EBT $ 95,480 Taxes 38,192 Net income $ 57,288 Dividends $ 10,200 Addition to retained earnings $ 47,088 GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2015 Cash $ 13,380 Accounts payable $ 9,498 Accounts receivable 18,988 Notes payable 14,502 Inventory 13,800 Current liabilities $ 24,000 Current assets $ 46,168 Long-term debt $ 136,320 Net fixed assets $ 344,606 Owner's equity $ 230,454 Total assets $ 390,774 Total liabilities and owners equity $ 390,774 GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2016 Cash $ 14,366 Accounts payable $ 10,518 Accounts receivable 21,093 Notes payable 16,472 Inventory 22,760 Current liabilities $ 26,990 Current assets $ 58,219 Long-term debt $ 152,600 Net fixed assets $ 406,305 Owner's equity $ 284,934 Total assets $ 464,524 Total liabilities and owners equity $ 464,524 a. Calculate the operating cash flow. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Operating cash flow $ 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.) Change in net working capital $ c. Calculate the net capital spending. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Net capital spending $ 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.) Cash flow from assets $ e. Calculate the cash flow to creditors. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Cash flow to creditors $ 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.) Cash flow to stockholders $