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

$2022$ Income Statement

Sales $ $571,200$

Costs of goods sold $273,965$

Selling & administrative $124,721$

Depreciation $54,564$

EBIT $ $117,950$

Interest $19,560$

EBT $ $98,390$

Taxes $39,356$

Net income $ $59,034$

Dividends $ $10,800$

Addition to retained earnings $48,234$

GRAFFITI ADVERTISING, INCORPORATED

Balance Sheet as of December $31,2021$

Cash $ $13,440$ Accounts payable $ $9,492$

Accounts receivable $18,982$ Notes payable $14,496$

Inventory $13,806$ Current liabilities $ $23,988$

Current assets $ $46,228$ Long$-$term debt $ $135,840$

Net fixed assets $ $344,786$ Owners' equity $ $231,186$

Total assets $ $391,014$ Total liabilities and owners$$ equity $ $391,014$

GRAFFITI ADVERTISING, INCORPORATED

Balance Sheet as of December $31,2022$

Cash $ $14,426$ Accounts payable $ $10,524$

Accounts receivable $21,087$ Notes payable $16,478$

Inventory $22,766$ Current liabilities $ $27,002$

Current assets $ $58,279$ Long$-$term debt $ $153,200$

Net fixed assets $ $406,299$ Owners' equity $ $284,376$

Total assets $ $464,578$ Total liabilities and owners$$ equity $ $464,578$

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$.,32.$