A firm in the third year of depreciating its only asset, which originally cost $172,000 and has a 5-year MACRS recovery period, has gathered the following data relative to the current year's operations: Accruals Current assets Interest expense Sales revenue Inventory Total costs before depreciation, interest and taxes Tax rate on ordinary income $15,700 112,000 14,800 412,000 69,200 284,000 21% a. Use the relevant data to determine the operating cash flow for the current year. Operating Cash Flow Sales revenue Less: Total costs before depreciation, interest, and taxes Depreciation expense Earnings before interest and taxes Less: Taxes at 21% 69 $ Net operating profit after taxes (NOPAT) $ Plus: Depreciation Operating Cash Flow (OCF) 69