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 $99.5 million in current taxes and had an interest expense of $49.5 million.

TIME MANUFACTURING Statement of Cash Flows (in $ millions)
Operations
Net income	$	188.0
Depreciation		95.5
Deferred taxes		20.5
Changes in assets and liabilities
Accounts receivable		19.5
Inventories		23.5
Accounts payable		18.5
Accrued expenses		10.5
Other		4.5
Total cash flow from operations	$	320.5
Investing activities
Acquisition of fixed assets	$	200.0
Sale of fixed assets		24.5
Total cash flow from investing activities	$	175.5
Financing activities
Retirement of long-term debt	$	177.0
Proceeds from long-term debt sales		131.0
Dividends		101.0
Repurchase of stock		28.0
Proceeds from new stock issue		59.0
Total cash flow from financing activities	$	116.0
Change in cash (on balance sheet)	$	29.0

a.	Calculate the operating cash flow. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in millions, rounded to 1 decimal place, e.g., 10.2 million would be entered as 10.2.)
b.	Calculate the net capital spending. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in millions, rounded to 1 decimal place, e.g., 10.2 million would be entered as 10.2.)
c.	Calculate the change in net working capital. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in millions, rounded to 1 decimal place, e.g., 10.2 million would be entered as 10.2.)
d.	Calculate the cash flow to creditors. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in millions, rounded to 1 decimal place, e.g., 10.2 million would be entered as 10.2.)
e.	Calculate the cash flow to stockholders. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in millions, rounded to 1 decimal place, e.g., 10.2 million would be entered as 10.2.)