Kuipers, Inc. 2018 statement of comprehensive Income (in millions) Net sales Less Cost of goods sold Less Depreciation Earnings before interest and taxes Less Interest paid Taxable income Less Taxes Net income Addition to retained earnings Dividends paid 605 180 500 NO 519 156 5363 $254 109 Kuipers, Inc. 2017 and 2018 Statement of financial positions ($ in millions) 2017 2018 2017 2018 Cash $100 $121 Accounts payable $400 $350 Accounts rec 350 425 Notes payable 390 370 Inventory 440 410 Total $790 $720 Total $890 $956 Long-term debt 500 550 Net fixed assets 1,556 1704 Owner's equity (Common stock 600 580 Retained earnings 556 810 Total 1156 1390 Total assets $2,446 $2,660 Total liabilities $2,446 $2,660 a) What is the operating cash flow in 2018? b) What is the amount of the net capital spending for 2018 ($ in millions)?