Graffiti Advertising, Incorporated, reported the following financial statements for the last two years. Sales 2021 Income Statement Costs of goods sold Selling & administrative Depreciation EBIT Interest EBT Taxes Net income Dividends Addition to retained earnings $569,200 273,985 124,725 54,568 $ 115,922 19,472 $ 96,450 38,580 57,870 $ 10,400 $ 47,470 Cash Accounts receivable Inventory Current assets Net fixed assets Total assets GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2020 $13,400 Accounts payable 18,986 Notes payable 13,802 $ 46,188 Long-term debt $9,496 14,500 Current liabilities $ 23,996 $ 136,160 230,698 $ 390,854 Total liabilities and owners' equity $ 390,854 $344,666 Owners' equity Cash Accounts receivable Inventory Current assets GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2020 $13,400 Accounts payable 18,986 Notes payable 13,802 $9,496 14,500 Current liabilities $ 23,996 $ $ 46,188 Long-term debt 136,160 230,698 Net fixed assets $344,666 Owners' equity Total assets $ 390,854 Total liabilities and owners' equity 390,854 Cash Accounts receivable Inventory Current assets Net fixed assets Total assets GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2021 $14,386 Accounts payable 21,091 Notes payable 22,762 $ 10,520 16,474 Current liabilities $ 26,994 $ 58,239 Long-term debt 152,800 $406,303 Owners' equity 284,748 Total liabilities and $464,542 owners' equity 464,542 Calculate the conrating each flow Do not round intermediate calculations and a. Operating cash flow b. Change in net working capital c. Net capital spending d. Cash flow from assets e. Cash flow to creditors f. Cash flow to stockholders