A business reported sales of $867,000, cost of goods sold of $435,000, and operating expenses of $241,000. Within the category operating expenses is $24,100 of depreciation and amortization expenses. The firm's marginal income tax is 25%. Calculate the firm's operating cash flow. Select one: a. $154,930 b. $143,290 c. $161,020 d. $167,350 e. $171,160