$\backslash$table$[[,2022$ Income Statement$],[$Sales$,$$$573,700],[$Costs of goods sold,$273,940],[$Selling & administrative,$124,716],[$Depreciation$,54,559],[$EBIT$,$$$120,485],[$Interest$,19,670],[$EBT$,$$$100,815],[$Taxes$,40,326],[$Net income,$$60,489],[$Dividends$,$$$11,300],[$Addition to retained earnings,$49,189]]$

$\backslash$table$[[\backslash$table$[[$GRAFFITI ADVERTISING, INCORPORATED$],[$Balance Sheet as of December $31,2021]]],[$Cash$,$$$13,490,$Accounts payable,$$9,487],[$Accounts receivable,$18,977,$Notes payable,$14,491],[$Inventory$,13,811,$Current liabilities,$$23,978],[$Current assets,$$46,278,$Long$-$term debt,$$135,440],[$Net fixed assets,$$344,936,$Owners' equity,$$231,796],[$Total assets,$$391,214,$Total liabilities and owners' equity,$$391,214]]$

$\backslash$table$[[\backslash$table$[[$GRAFFITI ADVERTISING, INCORPORATED$],[$Balance Sheet as of December $31,2022]]],[$Cash$,$$$14,476,$Accounts payable,$$10,529],[$Accounts receivable,$21,082,$Notes payable,$16,483],[$Inventory$,22,771,$Current liabilities,$$27,012],[$Current assets,$$58,329,$Long$-$term debt,$$153,700],[$Net fixed assets,$$406,294,$Owners' equity,$$283,911],[$Total assets,$$464,623,$Total liabilities and owners' equity,$$464,623]]$

a$.$ Calculate the operating cash flow.

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

b$.$ Calculate the change in net working capital.

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

c$.$ Calculate the net capital spending.

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

d$.$ Calculate the cash flow from assets.

Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

e$.$ Calculate the cash flow to creditors.

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

f$.$ Calculate the cash flow to stockholders.

Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

Answer is complete but not entirely correct.

$\backslash$table$[[$a$.$ Operating cash flow,$$,134,718],[$b$.$ Change in net working capital,$$,9,017],[$c$.$ Net capital spending,$$,116,013],[$d$.$ Cash flow from assets,$$,9,784],[$e$.$ Cash flow to creditors,$$,1,410],[$f$.$ Cash flow to stockholders,$$,-9]]$