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

2019 Income Statement
Sales	$	565,700
Costs of goods sold		274,020
Selling & administrative		124,732
Depreciation		54,575
EBIT	$	112,373
Interest		19,318
EBT	$	93,055
Taxes		37,222
Net income	$	55,833
Dividends	$	9,700
Addition to retained earnings	$	46,133

GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2018
Cash	$	13,330	Accounts payable	$	9,503
Accounts receivable		18,993	Notes payable		14,507
Inventory		13,795
			Current liabilities	$	24,010
Current assets	$	46,118	Long-term debt	$	136,720
Net fixed assets	$	344,456	Owners' equity	$	229,844
Total assets	$	390,574	Total liabilities and owners equity	$	390,574

GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2019
Cash	$	14,316	Accounts payable	$	10,513
Accounts receivable		21,098	Notes payable		16,467
Inventory		22,755
			Current liabilities	$	26,980
Current assets	$	58,169	Long-term debt	$	152,100
Net fixed assets	$	406,310	Owners' equity	$	285,399
Total assets	$	464,479	Total liabilities and owners equity	$	464,479

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.)