Partial financial data of Amna Shop is presented below:

	2017	2018
LT-debt	$1,450,000	$1,520,000
Share capital	490,000	525,000
Contributed surplus	3,400,000	3,700,000

Additional information:

Interest expense incurred and paid in 2018 was $127,000.

Cash dividends paid in 2018 were $275,000.

a.

What was the firms cash flow to creditors?

b.

What was the firms cash flow to shareholders?

c.

In addition, suppose the firms net capital spending (in fixed assets) was $945,000 and that the firm reduced its net working capital by $87,000. What was the firms operating cash flow (OCF), as defined in class notes, in 2018?