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 $98 million in current taxes and had an interest expense of $48 million.

TIME MANUFACTURING Statement of Cash Flows ($ in millions)
Operations
Net income	$	173
Depreciation		94
Deferred taxes		19
Changes in assets and liabilities
Accounts receivable		?18
Inventories		22
Accounts payable		17
Accrued expenses		?9
Other		3
Total cash flow from operations	$	301
Investing activities
Acquisition of fixed assets	?$	215
Sale of fixed assets		23
Total cash flow from investing activities	?$	192
Financing activities
Retirement of long-term debt	?$	162
Proceeds from long-term debt sales		116
Change in notes payable		6
Dividends		?86
Repurchase of stock		?13
Proceeds from new stock issue		44
Total cash flow from financing activities	?$	95
Change in cash (on balance sheet)	$	14

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

$