A: Find the operating cash flow for the year for Harper Brothers, Inc. if it had sales revenue of $310,600,000, cost of goods sold of $140,300,000, sales and administrative costs of $39,600,000, depreciation expense of $66,000,000, and a tax rate of 40%.

B: Now find the operating cash flow for the year for Harper Brothers, Inc. if it had sales revenue of $313,000,000, cost of goods sold of $147,100,000, sales and administrative costs of $40,400,000, depreciation expense of $69,700,000, and a tax rate of 40%.