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

statement: Sales $=$ $$216,000$; Costs $=$ $$87,000$; Other expenses $=$ $$6,000$; Depreciation

expense $=$ $$9,100$; Interest expense $=$ $$12,800$; Taxes $=$ $$35,385$; Dividends $=$ $$9,900.$ In

addition, you're told that the firm issued $$8,000$ in new equity during $2018$ and redeemed $$9,600$ 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$?$