You are researching Time Manufacturing and have found the following accounting statement of cash flows for the most recent year. You also know that the company paid $100 million in current taxes and had an interest expense of $50 million.

TIME MANUFACTURING Statement of Cash Flows ($ in millions)
Operations
Net income	$	193
Depreciation		96
Deferred taxes		21
Changes in assets and liabilities
Accounts receivable		20
Inventories		24
Accounts payable		19
Accrued expenses		11
Other		5
Total cash flow from operations	$	327
Investing activities
Acquisition of fixed assets	$	195
Sale of fixed assets		25
Total cash flow from investing activities	$	170
Financing activities
Retirement of long-term debt	$	182
Proceeds from long-term debt sales		136
Change in notes payable		8
Dividends		106
Repurchase of stock		33
Proceeds from new stock issue		64
Total cash flow from financing activities	$	113
Change in cash (on balance sheet)	$	44

1.	Calculate the operating cash flow. (Do not round intermediate calculations. Enter your answers in millions, for e.g., 10.2 million would be entered as 10.2. Negative amounts should be indicated by a minus sign.)

Operating cash flow

$

2.	Calculate the capital spending. (Do not round intermediate calculations. Enter your answers in millions, for e.g., 10.2 million would be entered as 10.2. Negative amounts should be indicated by a minus sign.)

Capital spending

$

3.	Calculate the net working capital cash flow. (Do not round intermediate calculations. Enter your answers in millions, for e.g., 10.2 million would be entered as 10.2. Negative amounts should be indicated by a minus sign.)

Net working capital cash flow

$

4.	Calculate the cash flow to creditors. (Do not round intermediate calculations. Enter your answers in millions, for e.g., 10.2 million would be entered as 10.2. Negative amounts should be indicated by a minus sign.)

Cash flow to creditors

$

5.	Calculate the cash flow to stockholders. (Do not round intermediate calculations. Enter your answers in millions, for e.g., 10.2 million would be entered as 10.2. Negative amounts should be indicated by a minus sign.)

Cash flow to stockholders

$