Use the data from the following financial statements in the popup? window, LOADING... . The company paid interest expense of $17,900 for 2014 and had an overall tax rate of 40% for 2014. Find the cash flow from assets for? 2014, and break it into its three? parts: operating cash? flow, capital? spending, and change in net working capital.

OCF: Capital Spending: Change in net working capital:

Partial Income Statement Year Ending 2014
Sales revenue	$349,900
Cost of goods sold	$142,000
Fixed costs	$42,900
Selling, general, and administrative expenses	$27,900
Depreciation	$45,800

Partial Balance Sheet 12/31/2013
ASSETS		LIABILITIES
Cash	$15,800	Notes payable	$14,100
Accounts receivable	$28,200	Accounts payable	$18,800
Inventories	$47,900	Long-term debt	$190,000
Fixed assets	$368,200	OWNERS' EQUITY
Accumulated depreciation	$141,500	Retained earnings
Intangible assets	$82,100	Common stock	$131,900

Partial Balance Sheet 12/31/2014
ASSETS		LIABILITIES
Cash	$26,000	Notes payable	$11,800
Accounts receivable	$18,900	Accounts payable	$23,900
Inventories	$53,000	Long-term debt	$161,900
Fixed assets	$448,200	OWNERS' EQUITY
Accumulated depreciation		Retained earnings
Intangible assets	$82,100	Common stock	$182,000

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