What is the cash flow to the creditors for 2022? VTC Company 2022 Income Statement Net sales 240,000 Cost of goods sold 144,000 Selling, general, and administrative 24,000 expenses Depreciation 12,000 Earnings before interest and taxes 60,000 Interest 2,400 Pretax income 57,600 Taxes 14,400 Net income 43,200 VTC Company 2021 and 2022 Balance Sheets 2021 2022 2021 2022 Cash 20,000 23,000 Accounts payable 40,000 19,000 Accounts receivable 30,000 27,000 Accrued expenses 174,000 201,400 Inventory 60,000 66,000 Current liabilities 214,000 220,400 Current assets 110,000 116,000 Long-term debt 60,000 66,000 Not fixed assets 264,000 290,400 Owners' equity 100,000 120,000 Total assets 374,000 406,400 Total liabilities and equity 374,000 406,400 $4,200 O $3,600 O $3,000 O $2,800 $6,400