Graffiti Advertising, Incorporated, reported the following financial statements for the last two years. 2021 Income Statement Sales Costs of goods sold Selling & administrative Depreciation EBIT Interest EBT Taxes Net income Dividends Addition to retained earnings Cash Accounts receivable Inventory Current assets Net fixed assets Total assets Current assets Cash Accounts receivable Inventory Net fixed assets Total assets $ 571,200 273,965 124,721 54,564 $ 117,950 19,560 $98,390 39,356 59,034 GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2020 Accounts payable $13,440 Notes payable $10,800 $ 48,234 18,982 13,806 Current liabilities $46,228 Long-term debt Owners' equity $ 344,786 $ 391,014 Total liabilities and owners' equity GRAFFITI ADVERTISING, INCORPORATED Balance Sheet as of December 31, 2021 $14,426 Accounts payable 21,087 Notes payable 22,766 Current liabilities $ 58,279 Long-term debt $ Owners' equity 406,299 $ Total liabilities and 464,578 owners' equity $9,492 14,496 $ 23,988 $ 135,840 $ 231,186 $ 391,014 $ 10,524 16,478 $ 27,002 $ 153,200 $ 284,376 $ 464,578 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