Square Hammer Corporation shows the following information on its 2018 income statement: Sales = $197,000; Costs = $103,000; Other expenses = $6,600; Depreciation expense = $9,100; Interest expense = $13,200; Taxes = $22,785; Dividends = $9,500. In addition, you're told that the firm issued $7,400 in new equity during 2018 and redeemed $9,000 in outstanding long-term debt.

a. What is the 2018 operating cash flow?

b. What is the 2018 cash flow to creditors?