A company reports the amounts below in its financial statements.

Net cash flow from operating activities	$26,928
Total net cash flow	55,440
Property, plant and equipment, beginning of year	44,400
Property, plant and equipment, end of year	55,200
Cash flow for acquisitions of property, plant and equipment	7,200

What is the company's operating cash flows to capital expenditures ratio at the end of the year?

Why Is The Correct Answer 3.74