Use the data from the following financial statements in the popup window,

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The company paid interest expense of $ 18,600 for 2017 and had an overall tax rate of 40% for 2017. Find the cash flow from assets for 2017, and break it into its three parts: operating cash flow, capital spending, and change in net working capital.

Partial Income Statement Year Ending 2017
Sales revenue	$349,800
Cost of goods sold	$141,900
Fixed costs	$43,000
Selling, general, and administrative expenses	$27,800
Depreciation	$46,100

Partial Balance Sheet 12/31/2016
ASSETS		LIABILITIES
Cash	$16,000	Notes payable	$14,200
Accounts receivable	$27,800	Accounts payable	$18,800
Inventories	$48,100	Long-term debt	$190,000
Fixed assets	$368,100	OWNERS' EQUITY
Accumulated depreciation	$142,500	Retained earnings
Intangible assets	$82,200	Common stock	$132,000

Partial Balance Sheet 12/31/2017
ASSETS		LIABILITIES
Cash	$26,000	Notes payable	$12,000
Accounts receivable	$19,000	Accounts payable	$23,900
Inventories	$52,800	Long-term debt	$162,100
Fixed assets	$447,900	OWNERS' EQUITY
Accumulated depreciation		Retained earnings
Intangible assets	$82,200	Common stock	$181,900

The operating cash flow is $ (Round to the nearest dollar.)