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 $99.9 million in current taxes and had an interest expense of $49.9 million.

TIME MANUFACTURING Statement of Cash Flows ($ in millions)
Operations
Net income	$	192.0
Depreciation		95.9
Deferred taxes		20.9
Changes in assets and liabilities
Accounts receivable		19.9
Inventories		23.9
Accounts payable		18.9
Accrued expenses		10.9
Other		4.9
Total cash flow from operations	$	325.7
Investing activities
Acquisition of fixed assets	$	196.0
Sale of fixed assets		24.9
Total cash flow from investing activities	$	171.1
Financing activities
Retirement of long-term debt	$	181.0
Proceeds from long-term debt sales		138.0
Dividends		105.0
Repurchase of stock		32.0
Proceeds from new stock issue		63.0
Total cash flow from financing activities	$	117.0
Change in cash (on balance sheet)	$	37.6

1.	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, for example, 10.2 million would be entered as 10.2.)

2.	Calculate the capital spending. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in millions, for example, 10.2 million would be entered as 10.2.)

3.	Calculate the net working capital cash flow. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in millions, for example, 10.2 million would be entered as 10.2.)

4.	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, for example, 10.2 million would be entered as 10.2.)

5.	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, for example, 10.2 million would be entered as 10.2.)

1.	Operating cash flow	$358.7
2.	Capital spending	$171.1
3.	Net working capital cash flow
4.	Cash flow to creditors	$92.9
5.	Cash flow to stockholders	$74.0

I have everything right except #3, the net working capital cash flow. I had 362.9 and it is wrong.

Please help with Net working capital cash flow! Thank you!!!