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

$2022$ Income Statement

Sales $ $572,200$

Costs of goods sold $273,955$

Selling & administrative $124,719$

Depreciation $54,562$

EBIT $ $118,964$

Interest $19,604$

EBT $ $99,360$

Taxes $39,744$

Net income $ $59,616$

Dividends $ $11,000$

Addition to retained earnings $48,616$

GRAFFITI ADVERTISING, INCORPORATED

Balance Sheet as of December $31,2021$

Cash $ $13,460$ Accounts payable $ $9,490$

Accounts receivable $18,980$ Notes payable $14,494$

Inventory $13,808$ Current liabilities $ $23,984$

Current assets $ $46,248$ Long$-$term debt $ $135,680$

Net fixed assets $ $344,846$ Owners' equity $ $231,430$

Total assets $ $391,094$ Total liabilities and owners$$ equity $ $391,094$

GRAFFITI ADVERTISING, INCORPORATED

Balance Sheet as of December $31,2022$

Cash $ $14,446$ Accounts payable $ $10,526$

Accounts receivable $21,085$ Notes payable $16,480$

Inventory $22,768$ Current liabilities $ $27,006$

Current assets $ $58,299$ Long$-$term debt $ $153,400$

Net fixed assets $ $406,297$ Owners' equity $ $284,190$

Total assets $ $464,596$ Total liabilities and owners$$ equity $ $464,596$

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$.,32.$