Cash flow to creditors. Use the data from the following financial statements in the popup window, The company paid interest expense of $17,900 for 2017 and had an overall tax rate of 40% for 2017. Find the cash flow to creditors for 2017 by parts and total, with the parts being interest expense and increases or decreases in borrowing (long-term debt). The interest expense for the year is $ (Round to the nearest dollar.) (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Income Statement Year Ending 2017 Sales revenue $350,000 Cost of goods sold $141,800 Fixed costs $42,800 $28,200 Selling, general, and administrative expenses Depreciation $46,200 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2016 ASSETS LIABILITIES Cash $15,800 Notes payable $28,000 Accounts payable $14,000 $19,100 Accounts receivable Inventories $48,100 Long-term debt $190,100 Fixed assets Accumulated depreciation $367,800 OWNERS' EQUITY $141,600 Retained earnings $82,200 Common stock Intangible assets $131,900 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 ASSETS LIABILITIES Cash $25,800 Notes payable $12,100 Depreciation $46,200 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2016 ASSETS LIABILITIES Cash Accounts receivable $14,000 $19,100 $190,100 Inventories $15,800 Notes payable $28,000 Accounts payable $48,100 Long-term debt $367,800 OWNERS' EQUITY $141,600 Retained earnings $82,200 Common stock Fixed assets Accumulated depreciation Intangible assets $131,900 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 ASSETS LIABILITIES Cash $12,100 Accounts receivable $25,800 Notes payable $19,200 Accounts payable $53,000 Long-term debt $448,100 OWNERS' EQUITY Inventories $24,200 $162,000 Fixed assets Accumulated depreciation Retained earnings $81,800 Common stock Intangible assets $181,900