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 $$99\mathrm{.}2$ million in current taxes and had an interest expense of $$49\mathrm{.}2$ million.

TIME MANUFACTURING

Statement of Cash Flows

$($in $ millions$)$

Operations

Net income $ $185\mathrm{.}0$

Depreciation $95\mathrm{.}2$

Deferred taxes $20\mathrm{.}2$

Changes in assets and liabilities

Accounts receivable $19\mathrm{.}2$

Inventories $23\mathrm{.}2$

Accounts payable $18\mathrm{.}2$

Accrued expenses $10\mathrm{.}2$

Other $4\mathrm{.}2$

Total cash flow from operations $ $316\mathrm{.}6$

Investing activities

Acquisition of fixed assets $$$ $203\mathrm{.}0$

Sale of fixed assets $24\mathrm{.}2$

Total cash flow from investing activities $$$ $178\mathrm{.}8$

Financing activities

Retirement of long$-$term debt $$$ $174\mathrm{.}0$

Proceeds from long$-$term debt sales $128\mathrm{.}0$

Dividends $98\mathrm{.}0$

Repurchase of stock $25\mathrm{.}0$

Proceeds from new stock issue $56\mathrm{.}0$

Total cash flow from financing activities $$$ $113\mathrm{.}0$

Change in cash $($on balance sheet$)$ $ $24\mathrm{.}8$

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$.,10\mathrm{.}2$ million would be entered as $10\mathrm{.}2.)$

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$.,10\mathrm{.}2$ million would be entered as $10\mathrm{.}2.)$

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$.,10\mathrm{.}2$ million would be entered as $10\mathrm{.}2.)$

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$.,10\mathrm{.}2$ million would be entered as $10\mathrm{.}2.)$

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$.,10\mathrm{.}2$ million would be entered as $10\mathrm{.}2.)$