You are given the following information: 2023 Sales $230,000 Cost of goods sold $160,000 Depreciation expense $40,000 Other operating expenses $0 Interest $18,000 Dividends $13,000 Tax rate 35% New debt issuance $20,000 2022 2023 Current assets $48,000 $59,000 Current liabilities $27,000 $32,000 Net fixed assets $140,000 $170,000 a. Calculate the operating cash flow for 2023. Show your calculation b. Calculate the cash flow from assets for 2023. Show your calculation. c. Calculate the cash flow to creditors and the cash flow to shareholders for 2023. Show your calculation.