5) During the year, RIT Corp. had sales of $565,600. Costs of goods sold, administrative and Selling expenses, and depreciation expenses were $476,000,$58,800, and $42,800, respectively. In addition, the company had an interest expense of $112,000 and a tax rate of 22 percent. What is the operating cash flow for the year? Ignore any tax loss carry-forward provisions. A) $17,920 B) $21,840 C) $30,800 D) $52,600 E) $77,840