The company paid interest expense of 18,000 for 2017, and had an overall tax rate of 40% for 2017. Find the Cash flow from assists 2017, break into three parts, operating cash flow, capital spending, change in net working capital. Second photo is partial balance sheet for 2017. Third photo is partial balance sheet for 2016.

\begin{tabular}{|l|r|l|l} Cash & $26,000 & Notes payable & \\ Accounts receivable & $19,000 & Accounts payable & $12,000 \\ Inventories & $53,000 & Long-term debt & $24,000 \\ \cline { 2 - 3 } Fixed assets & $448,000 & OWNERS' EQUITY & $162,000 \\ \cline { 2 - 4 } Accumulated depreciation & & Retained earnings & \\ Intangible assets & $82,000 & Common stock & $180,000 \end{tabular} \begin{tabular}{|l|r|l|l} Cash & $26,000 & Notes payable & \\ Accounts receivable & $19,000 & Accounts payable & $12,000 \\ Inventories & $53,000 & Long-term debt & $24,000 \\ \cline { 2 - 3 } Fixed assets & $448,000 & OWNERS' EQUITY & $162,000 \\ \cline { 2 - 4 } Accumulated depreciation & & Retained earnings & \\ Intangible assets & $82,000 & Common stock & $180,000 \end{tabular}