Based on the following financial statements, convert the 2012 net income to the operating cash flow in that year. The operating cash flow in 2012 is Hint: Pay attention to the sign. Instruction: Type ONLY your numerical answer. No rounding is allowed. Income Statement Garcia Corporation Sales less: Operating Cost less: Depreciation Earnings Before Interest and Taxes less: Interest Earnings Before Taxes less: Taxes Net Income Cash Receivable Inventory Total Current Assets Fixed Assets Total Assets 2011 4,000 2,700 500 800 - 800 320 480 2011 200 400 600 1,200 1,500 2,700 2012 4,600 3,080 600 920 900 360 540 Balance Sheet Garcia Corporation 2012 230 345 805 1,380 1,500 2,880 Accounts Payable Notes payable Total Current Liabilities Long-term Debt Common Stock Retained Earnings Total Liabilities and Stockholder's Equity 2011 100 400 500 200 1,600 400 2,700 2012 85 490 575 200 1,600 505 2,880

Balance sheet Garcia Corporation Cash Receivable Inventory Total Current Assets Fixed Assets Total Assets 2011 200 400 600 2012 230 345 805 1,380 1,500 2,700 2,880 \begin{tabular}{lrr} Accounts Payable & 2011 & 2012 \\ Notes payable & 100 & 85 \\ \hline Total Current Liabilities & 400 & 490 \\ & 500 & 575 \\ Long-term Debt & 200 & 200 \\ Common Stock & & \\ Retained Earnings & 1,600 & 1,600 \\ \hline Total tiabilities and Stockholder's Equity & 400 & 505 \\ \hline & 2,700 & 2,880 \end{tabular}