i desperately need an explanation on how the cash flows from assets and to creditors were found! im very confused and can't seem to have an expert answer! could somebody help me?

Cost of goods sold Cash Depreciation Interest expense Selling & Administrative Accounts payable Fixed assets Sales Accounts receivable Notes payable Long-term debt Inventory New equity Tax rate Dividend percentage Output area: 4 $ 2018 224,359 32,372 63,334 13,783 44,121 57,220 279,419 440,122 22,939 26,079 141,040 48,272 21% 50% $ 2019 283,281 34,394 71,584 15,780 57,586 63,479 348,508 536,483 29,755 28,474 158,368 66,244 27,157 1 2 cash 3 accounts receivable 4 inventory 5 6 7 8 9 10 current assets net fixed assets total assets balance sheet as of Dec 31, 2019 11 12 sales 13 costs of goods sold 14 selling & administrative 15 depreciation 16 EBIT 17 intrest 18 EBT 19 Taxes (21%) 20 net income 21 22 23 34,394 29,755 66,244 130,393 348,508 478,901 2019 Income Statement 536,483 283,281 57,586 71,584 124,032 15,780 108,252 22,732.92 85,519.08 42,760 42,759.54 dividends (50%) addition to retained earnings accounts payable notes payable current liabilities long-term debt owners' equity 63,479 28,474 91,953 158,368 69,916 total liabilities & equi 228,284 24 25 26 operating cash flow 27 net capital spending 28 change in NWC 29 cash flow from assets 30 31 32 interest paid 33 net new borrowing 34 cash flow to creditors 35 36 37 cash flow from assets 172,883.00 -140,673 -184 32,026.00 cash flow to creditors 15,780 17,328 -1,548