Here are the financial statements again: Galaga Inc. 2017 Income Statement Net Sales 625,000 Dividends Paid 95,250 Less: Cost of Goods sold 475,000 Less: Depreciation 9,500 Earnings before int. and taxes 140,500 Less: Interest paid 22,400 Taxable income 118,100 Less: Taxes Net income 24,800 93,300 Galaga Inc. 2016 and 2017 Balance Sheets 2016 2017 2016 2017 Cash 9,100 12,200 Accounts Payable 71,800 92,500 Accounts Rec. 24,200 Inventory 102,800 26,800 103,450 Long-term debt 73,400 68,500 Common Stock 65,000 70,000 Total Current Assets Net Fixed Assets Total 136,100 142,450 126,100 138,600 262,200 281,050 Retained Earnings 52,000 50,050 Total 262,200 281,050 We said a few pages back that Cash Flow From Assets consisted of: Operating Cash Flow MINUS Net Capital Spending . MINUS the addition to (change in) Net Working Capital. That is, CFFA = OCF - NCS-ANWC. Based on your previous answers, then, what was Galaga's CFFA for 2017?