Aim Co. is evaluating a project that will increase annual sales by $145,000 and annual costs equal $94,000. The project will initially require $110,000 in fixed assets that will be depreciated using the straight-line to a zero book value over the 4-year life of the project. The firm's tax rate is 32%. Calculate the operating cash flow for this project. (Round to a whole number, and enter a positive value)