Graffiti Advertising, Incorporated, reported the following financial statements for the last two years.

$2022$ Income Statement

Sales $ $567,700$

Costs of goods sold $274,000$

Selling & administrative $124,728$

Depreciation $54,571$

EBIT $ $114,401$

Interest $19,406$

EBT $ $94,995$

Taxes $37,998$

Net income $ $56,997$

Dividends $ $10,100$

Addition to retained earnings $46,897$

GRAFFITI ADVERTISING, INCORPORATED

Balance Sheet as of December $31,2021$

Cash $ $13,370$ Accounts payable $ $9,499$

Accounts receivable $18,989$ Notes payable $14,503$

Inventory $13,799$ Current liabilities $ $24,002$

Current assets $ $46,158$ Long$-$term debt $ $136,400$

Net fixed assets $ $344,576$ Owners' equity $ $230,332$

Total assets $ $390,734$ Total liabilities and owners$$ equity $ $390,734$

GRAFFITI ADVERTISING, INCORPORATED

Balance Sheet as of December $31,2022$

Cash $ $14,356$ Accounts payable $ $10,517$

Accounts receivable $21,094$ Notes payable $16,471$

Inventory $22,759$ Current liabilities $ $26,988$

Current assets $ $58,209$ Long$-$term debt $ $152,500$

Net fixed assets $ $406,306$ Owners' equity $ $285,027$

Total assets $ $464,515$ Total liabilities and owners$$ equity $ $464,515$

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$.,32.$