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The underground cafe has an operating cash flow of $187,000 and a cash flow to creditors of $71,400 for the past year. During that time,

The underground cafe has an operating cash flow of $187,000 and a cash flow to creditors of $71,400 for the past year. During that time, the firm invested $28,000 in net working capital and incurred net capital spending of $47,900. What is the amount of the cash flow to stockholders for the last year?

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