Graffiti Advertising, Incorporated, reported the following financial statements for the last two years. Sales 2021 Income Statement Costs of goods sold Selling & administrative $570,700 273,970 124,722 54,565 Depreciation EBIT Interest EBT Taxes Net income Dividends $117,443 19,538 $97,905 39,162 58,743 $ 10,700 $ 48,043 Addition to retained earnings Cash Accounts receivable Inventory Current assets Net fixed assets Total assets GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2020 $13,430 Accounts payable 18,983 Notes payable 13,805 Current liabilities $ 46,218 Long-term debt $ 9,493 14,497 $ 23,990 $ 135,920 $ 231,064 $390,974 Total liabilities $ and owners' equity 390,974 $344,756 Owners' equity Cash Accounts receivable Inventory GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2021 $14,416 Accounts payable 21,088 Notes payable $10,523 16,477 22,765 Current liabilities $27,000 Current assets $ 58,269 Long-term debt $153,100 Net fixed assets $406,300 Owners' equity 284,469 Total assets $464,569 Total liabilities and owners' equity 464,569 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.) 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