A large grocery store chain is considering paying $312,000 for new store equipment. Under MACRS depreciation system, this equipment falls into the 7-year property class. The grocery store chain's management estimates $114,000 in sales revenues and $25,000 in production costs every year in the future. The grocery store chain falls into a 28% tax rate bracket.

Calculate the grocery store chain's Operating Cash Flow in the 2nd year.