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

2022 Income Statement
Sales	$ 573,200
Costs of goods sold	273,945
Selling & administrative	124,717
Depreciation	54,560
EBIT	$ 119,978
Interest	19,648
EBT	$ 100,330
Taxes	40,132
Net income	$ 60,198
Dividends	$ 11,200
Addition to retained earnings	48,998

GRAFFITI ADVERTISING, INCORPORATED
Balance Sheet as of December 31, 2021
Cash	$ 13,480	Accounts payable	$ 9,488
Accounts receivable	18,978	Notes payable	14,492
Inventory	13,810	Current liabilities	$ 23,980
Current assets	$ 46,268	Long-term debt	$ 135,520
Net fixed assets	$ 344,906	Owners' equity	$ 231,674
Total assets	$ 391,174	Total liabilities and owners equity	$ 391,174

GRAFFITI ADVERTISING, INCORPORATED
Balance Sheet as of December 31, 2022
Cash	$ 14,466	Accounts payable	$ 10,528
Accounts receivable	21,083	Notes payable	16,482
Inventory	22,770	Current liabilities	$ 27,010
Current assets	$ 58,319	Long-term debt	$ 153,600
Net fixed assets	$ 406,295	Owners' equity	$ 284,004
Total assets	$ 464,614	Total liabilities and ownersequity	$ 464,614

1. Calculate the operating cash flow.

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.

1. 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.

1. Calculate the net capital spending.

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.

1. 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.

1. Calculate the cash flow to creditors.

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.

1. 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.