Square Hammer Corporation shows the following information on its $2018$ income

statement: Sales $=$$$213,000$; Costs $=$$$92,000$; Other expenses $=$$$6,600$; Depreciation

expense $=$$$8,900$; Interest expense $=$$$13,100$; Taxes $=$$$27,720$; Dividends $=$$$10,200.$ In

addition, you're told that the firm issued $$7,600$ in new equity during $2018$ and

redeemed $$9,200$ in outstanding long$-$term debt.

a$.$ What is the $2018$ operating cash flow?

Operating cash flow

b$.$ What is the $2018$ cash flow to creditors?

Cash flow to creditors