Sales revenue 350,200 Cost of goods sold 141,900 Fixed costs 43,000 Selling, general, and administrative expenses 27,800 Depreciation 46,200

ASSETS LIABILITIES Cash 16,200 Notes payable 14,000 Accounts receivable 28,000 Accounts payable 18,900 Inventories 48,100 Long-term debt 190,100 Fixed assets 367,900 OWNERS' EQUITY Accumulated depreciation 140,300 Retained earnings Intangible assets 81,900 Common stock 131,900

ASSETS LIABILITIES Cash 25,900 Notes payable 12,100 Accounts receivable 19,200 Accounts payable 23,900 Inventories 53,100 Long-term debt 161,800 Fixed assets 447,800 OWNERS' EQUITY Accumulated depreciation Retained earnings Intangible assets 81,900 Common stock 181,900

Cash flow from assets. Use the data from the following financial statements in the popup window, . The company paid interest expense of $18,200 for 2017 and had an overall tax rate of 40% for 2017. Find the cash flow from assets for 2017, and break it into its three parts: operating cash flow, capital spending, and change in net working capital. The operating cash flow is $ . (Round to the nearest dollar.)