urgent, thanks. please don't do it with excel.

ABC Corp., is a medium sized corporation in the paper products industry. It has a corporate tax rate of 35%. For the recent period, the firm's cost of goods sold is $247,000, interest expense is $32,000 depreciation expense is $43,000 and total sales is $586,000. a. If the firm has 85,000 shares outstanding, and if it retains $98,600 of earnings and pays the rest of the earnings as dividends, what is the dividend amount paid per share? Hint: maybe helpful to construct an income statement. (6pts) b. What is the operating cash flow for ABC Corp. for this period? (2pts)