Graffiti Advertising, Incorporated, reported the following financial statements for the last two years. 2022 Income Statement Sales $ 573,700 Costs of goods sold 273,940 Selling & administrative 124,716 Depreciation 54,559 EBIT $ 120,485 Interest 19,670 EBT $ 100,815 Taxes 40,326 Net income $ 60,489 Dividends $ 11,300 Addition to retained earnings 49,189 GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2021 Cash $ 13,490 Accounts payable $ 9,487 Accounts receivable 18,977 Notes payable 14,491 Inventory 13,811 Current liabilities $ 23,978 Current assets $ 46,278 Long-term debt $ 135,440 Net fixed assets $ 344,936 Owners' equity $ 231,796 Total assets $ 391,214 Total liabilities and owners equity $ 391,214 GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2022 Cash $ 14,476 Accounts payable $ 10,529 Accounts receivable 21,082 Notes payable 16,483 Inventory 22,771 Current liabilities $ 27,012 Current assets $ 58,329 Long-term debt $ 153,700 Net fixed assets $ 406,294 Owners' equity $ 283,911 Total assets $ 464,623 Total liabilities and owners equity $ 464,623

Calculate the operating cash flow. Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.

Calculate the change in net working capital. Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.

Calculate the net capital spending. Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.

Calculate the cash flow from assets. Note: 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.

Calculate the cash flow to creditors. Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.

Calculate the cash flow to stockholders. Note: 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.