Find the cash flow from assets for 2017 and break it down into its three parts: operating cash flow, capital spending, and change in net working capital.

Use the data from the following financial statements:

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Partial Income Statement Year Ending 2017 Sales Revenue S350,000 COGS $140,000 Fixed Costs $43,000 SG&A Expenses $28,000 Depreciation $46,000 Partial Balance Sheet 12/31/2016 Assets: Liabilities: Notes Payable S14,000 Cash $16,000 Accounts Payable S19,000 Accounts Rec. $28,000 Long-Term Debt Inventories $48,000 $190,000 Owners' Equity: Fixed Assets $368,000 Acc. Depreciation $142,000 Retained Eamings $?????? Intangible Assets $82,000 $130,000 Common Stock Partial Balance Sheet 12/31/2017 Assets: Liabilities: Notes Payable Cash $12,000 $26,000 Accounts Payable $19,000 Accounts Rec. $24,000 Long-Term Debt Inventories $53,000 $162,000 Owners' Equity: $448,000 Fixed Assets Retained Eamings S?????? Acc. Depreciation $??????? Intangible Assets $82,000 Common Stock $180,000