The following are excerpts from Hamburg Companys statement of cash flows and other financial records.

From Statement of Cash Flows:
Cash flows from operating activities	$130,000
Cash flows from investing activities	(53,000)
Cash flows from financing activities	(30,000)
From other records:
Capital expenditure costs	$22,000
Cash dividends payments	23,500
Sales revenue	230,000
Total asstes	327,500

Compute the following for the company: Round percentage answers to nearest whole number.

A.	Free cash flow	$
B.	Cash flows to sales ratio	%
C.	Cash flows to assets ratio	%