Graffiti Advertising, Inc., reported the following financial statements for the last two years. 2016 Income Statement Sales Costs of goods sold Selling and administrative Depreciation EBIT Interest EBT Taxes Net income Dividends Addition to retained earnings $567,200 274,005 124,729 54,572 $113,894 19,384 $ 94,510 37,804 $ 56,706 $ 10,000 $46,706 GRAFFITI ADVERTISING, INC Balance Sheet as of December 31, 2015 Cash Accounts recervable $13,360 Accounts payable 18,990 Notes payable 13,798 Current liabilities S 9,500 14,504 S 24,004 $ 46,148 Current assets Net fixed assets Total assets S 136,480 S 230,210 S 390,694 Long-term debt Owner's equity $ 344,546 $390,694 Total liabilities and owners' equity GRAFFITI ADVERTISING, INC Balance Sheet as of December 31, 2016 21,095 Notes payable 22,758 Curent liabilities Cash Accounts receivable Current assets Net fixed assets Total assets $ 14,346 Accounts payable $ 10,516 16,470 $ 26,986 58,199 $152,400 $285,120 $464,506 Long-term debt $406,307 Owner's equity $464,506 bilities and owners' equity 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.)