Teeswater Corp. shows the following information on its 2012 statement of comprehensive income: sales = $196,000; costs = $104,000; other expenses = $6,800; depreciation expense = $9,100; interest expense = $14,800; taxes = $21,455; dividends = $10,400. In addition, you’re told that the firm issued $5,700 in new equity during 2012 and redeemed $7,300 in outstanding long-term debt.

a. What is the 2012 operating cash flow?

b. What is the 2012 cash flow to creditors?

c. What is the 2012 cash flow to shareholders?

d. If net fixed assets increased by $27,000 during the year, what was the addition to NWC?