Answer: (1) $61,495
(2) $17,200
(3) $5,400
Explanation:
Given that,
sales = $275,000
costs = $188,000
other expenses = $7,900
depreciation expense = $15,200
interest expense = $13,600
taxes = $17,605
dividends = $10,500
new equity issued = $5,100
Net new long-term debt = $3,600
EBIT = sales - depreciation expense - costs - other expenses
         = $275,000 - $15,200 - $188,000 - $7,900
         = $63,900
EBT =  EBIT - Interest
        = $63,900 - $13,600
        = $50,300
EAT = EBT - Taxes
        = $50,300 - $17,605
        = $32,695
Retained earnings = EAT - Dividends
                                = $32,695 - $10,500
                                = $22,195
(1) operating cash flow = EBIT - Taxes + depreciation expense
                                       = $63,900 - $17,605 + $15,200
                                       = $61,495
(2) cash flow to creditors = Interest - Net new long-term debt
                                           = $13,600 - (-$3,600)
                                           = $17,200
(3) cash flow to stock holders = Dividend - net new equity
                                                  = $10,500 - $5,100
                                                  = $5,400