I am not following how to arrive at the answer to the following question: Southwick Inc. had an EBIT of 175,000, depreciation expense of 18,500, and...

I am not following how to arrive at the answer to the following question:

Southwick Inc. had an EBIT of 175,000, depreciation expense of 18,500, and paid 40,000 in taxes. Its interest costs were $10,000; its long-term borrowing reduced by $6,000; it raised $8,000 in new equity; and paid $22,000 in dividends. If the net capital spending was $20,000, what was the change in net working capital? 

Here is the solution, but I am not following the steps in how it came to be:

CF Assets =

CF Creditors 16,000 + CF Stockholders 14,000

or CF Assets = 30,000

Change in NWC =

OCF 153,500 - NetCapSpending -20,000 - CFAssets -30,000

or Change in NWC = 103,500