Michaela and Belisha Investment Firm LLC had a balance sheet as of December $31,2022,$ which showed long$-$term debt of $$3\mathrm{.}565$ million, and the $2023$ balance sheet showed long$-$term debt of $$4\mathrm{.}645$ million The $2023$ income statement showed an interest expense of $$240,000.$ Based on the above information perform the following:

A$)$ Calculate the firm's cash flow to creditors during $2023.$

B$)$ Determine the amount to be recorded as net new borrowing attributable to M&B Investment Firm LLC$.$

Ensure that you indicate each step in the process of solving the question.