Nightwish Corp. shows the following information on its 2021 income statement: Sales = $336,000; Costs = $194,700; Other expenses = $9,800; Depreciation expense = $20,600; Interest expense = $14,200; Taxes = $21,275; Dividends = $21,450. In addition, you’re told that the firm issued $7,100 in new equity during 2021 and redeemed $5,400 in outstanding long-term debt.

a. What is the 2021 operating cash flow?

b. What is the 2021 cash flow to creditors?

c. What is the 2021 cash flow to stockholders?

d. If net fixed assets increased by $53,200 during the year, what was the addition to NWC?