Sheffield Co. shows the following information on its 2010 income statement: sales = $156,500; costs = $81,200; other expenses = $4,500; depreciation expense = $10,200; interest expense = $7,700; taxes = $18,515; dividends = $7,550. In addition, you're told that the firm issued $3,300 in new equity during 2010, and redeemed $5,300 in outstanding long-term debt.

Required:
(a)	What is the operating cash flow during 2010? (Do not include the dollar sign ($).)

(b)	What is the cash flow to creditors during 2010? (Do not include the dollar sign ($).)
(c)	What is the cash flow to stockholders during 2010? (Do not include the dollar sign ($).)
(d)	Assuming net fixed assets increased by $20,600 during the year, what was the addition to NWC? (Do not include the dollar sign ($).)