Lowell Inc. 2005 2006

Sales $3,500 $4,200

COGS 1,850 2,190

Interest 310 320

SG&A 200 210

Dividends 144 196

Depreciation 320 360

Cash 445 206

Receivables 290 350

Current liabilities 1,100 1,250

Inventory 1,166 1,090

Long-term debt 5,693 4,200

Net fixed assets 8,000 7,500

Tax rate 30%

From this info how can you figure out the equity? Also I am trying to figure out the net capital spending for 2016. I think it is -130, the change in net fixed assets plus depreciation, but I'm not sure.

Lastly, what is the best way to figure out the cash flow from assets?