sales	$1,640
total assets	$1,500
inventory	$180
interest expense	$70
long term debt	$800
depreciation	$130
dividend payout ratio	25%
cost of goods sold	$485
net fixed assets	$1,100
current liabilities	$250
cash operating expenses	$525
taxes	$150
new shares sold	$40

a. What is the net cash flow to equity for the period

b. What is the common size statement percentage for inventory?