What is the cash flow to the creditors for 2015? Lowell, Inc. 2015 Income Statement Net sales 17,340 Cost of goods sold 8,200 Selling, general, and administrative expenses 2,200 Depreciation 1,700 Earnings before interest and taxes 5,240 Interest 700 Pretax income 4,540 Taxes 515 Net income 4,025 Lowell, Inc. 2014 and 2015 Balance Sheets 2014 2015 2014 2015 Cash 350 370 Accounts payable 6,225 6,184 Accounts receivable 3,140 3,450 Accrued expenses 1,880 1,625 Inventory 5,210 5,340 Total 8,105 7,809 Total 8,700 9,160 Long-term debt 17,951 20,091 Net fixed assets 32,600 34,700 Owners' equity 15,244 15,960 Total assets 41,300 43,860 Total liabilities and equity 41,300 43,860 -$1,440 -$1,650 -$1,780 $1,650 $2,020