Graffiti Advertising, Inc., reported the following financialstatements for the last two years. 2016 Income Statement Sales $568,700 Costs of goods sold 273,990 Selling and administrative124,726 Depreciation 54,569 EBIT $ 115,415 Interest 19,450 EBT $95,965 Taxes 38,386 Net income $ 57,579 Dividends $ 10,300 Additionto retained earnings $ 47,279 GRAFFITI ADVERTISING, INC. BalanceSheet as of December 31, 2015 Cash $ 13,390 Accounts payable $9,497 Accounts receivable 18,987 Notes payable 14,501 Inventory13,801 Current liabilities $ 23,998 Current assets $ 46,178Long-term debt $ 136,240 Net fixed assets $ 344,636 Owner's equity$ 230,576 Total assets $ 390,814 Total liabilities and owners’equity $ 390,814 GRAFFITI ADVERTISING, INC. Balance Sheet as ofDecember 31, 2016 Cash $ 14,376 Accounts payable $ 10,519 Accountsreceivable 21,092 Notes payable 16,473 Inventory 22,761 Currentliabilities $ 26,992 Current assets $ 58,229 Long-term debt $152,700 Net fixed assets $ 406,304 Owner's equity $ 284,841 Totalassets $ 464,533 Total liabilities and owners’ equity $ 464,533 e.Calculate the cash flow to creditors. (Do not round intermediatecalculations and round your answer to the nearest whole number,e.g., 32.) Cash flow to creditors $ f. Calculate the cash flow tostockholders. (A negative answer should be indicated by a minussign. Do not round intermediate calculations and round your answerto the nearest whole number, e.g., 32.)