A small division of a major manufacturing company had gross revenues for the year that amounted to $400,000. Operating expenses were $185,000 and depreciation deductions of $40,000. That same year, the company also paid a loan payment of $28, 400 (which included the principal of $20,000 and interest of $8, 400). Determine the cash flow after taxes for that year. $158, 376 $146, 176 $138, 376 $121, 626 $58, 376