The Clifford Corporation$$s $2023$ income statement shows the following:

Sales $ $300,000$

Costs $ $173,000$

Other expenses $ $10,400$

Depreciation expense $ $29,000$

Interest expense $ $13,555$

Taxes $ $76,000$

Dividends $ $9,000$

$2013$ New equity $ $15,700$

Net new long$-$term debt $-$ $ $16,300$

Change in fixed assets $ $27,000$

a$.$ Calculate the operating cash flow for the firm.

b$.$ Calculate the cash flow to creditors.

c$.$ Calculate the cash flow to stockholders.

d$.$ If the net fixed assets increased by $$27,000$ during the year,

what was the change in Net Working Capital NWC$?$