Balance Sheet

2007 2008 2007 2008

Cash $ 1,700 $ 1,600 Accounts payable $13,800 $ 12,900

Accounts receivable 14,300 17,400 Long-term debt 47,500 48,600

Inventory 22,500 23,700 Common stock 17,000 22,000

Net fixed assets 82,900 81,600 Retained earnings 43,100 40,800

Total assets $121,400 $124,300 Total liabilities and equity $121,400 $124,300

Income Statement

Net Sales $163,700

Costs 108,200

Depreciation 14,100

EBIT 41,400

Interest 3,800

Taxable income 37,600

Taxes 13,200

Net Income $ 24,400

What is the amount of the operating cash flow?