Saved Freeman, Inc., reported the following financial statements for the last two years. 2014 Income Statement Sales $ 565,340 273,955 Cost of goods sold Selling & administrative Depreciation 124,719 54,562 EBIT Interest $ 112,104 19,310 EBT Taxes $ 92.794 48,253 Net income $ 44,541 Dividends Addition to retained earnings $ 11,000 $ 33,541 FREEMAN, INC. Balance Sheet as of December 31, 2013 Cash $ 13,460 Accounts payable Accounts receivable 18,980 Inventory 13,808 Current assets $ 46,248 Long-term debt $23,984 135.400 Net fixed assets $344,440 Owners' equity $ 231,304 FREEMAN, INC. Balance Sheet as of December 31, 2013 Cash $ 13,460 Accounts payable Accounts receivable 18,980 Inventory 13,808 Current assets $ 46,248 Long-term debt $23,984 $ 135,400 Net fixed assets $344,440 Owners' equity 231,304 $ Total assets $390,688 Total liabilities and Owners' $390,688 equity $ 27,006 FREEMAN, INC. Balance Sheet as of December 31, 2014 Cash $ 14,446 Accounts payable Accounts receivable 21,085 Inventory 22,768 Current assets $58,299 Long-term debt Net fixed assets $406,297 Owners' equity 153,400 $ 284,190 $ Total assets $464,596 Total liabilities and Owners' $ 464,596 equity Requirement 1: Calculate the operating cash flow. (Do not round intermediate calculations.) Operating cash flow $ Requirement 2: Calculate the change in net working capital. (Do not round intermediate calculation Change in net working capital $ Requirement 3: Calculate the net capital spending. (Do not round intermediate calculations.) Net capital spending $ Requirement 4: Calculate the cash flow from assets. (Do not round intermediate calculations. Negativ- amount should be indicated by a minus sign.) Cash flow from assets Requirement 5: Calculate the cash flow to creditors. (Do not round intermediate calculations.) Cash flow to creditors $