Based on the following information, calculate the Operating Cash Flow. Assume 21% tax rate. What is the operating cash flow for Year 3?

• 419.14
• 131.14
• 166.00
• -5.56

\begin{tabular}{|l|r|r|r|r|r|r|} \hline & \multicolumn{6}{|c|}{ Year } \\ \hline & & 1 & 2 & 3 & 4 & 5 \\ \hline Revenue & & 1000.00 & 1100.00 & 1210.00 & 1210.00 & 1210.00 \\ \hline COGS & & 600.00 & 660.00 & 726.00 & 726.00 & 726.00 \\ \hline & & & & & & \\ \hline Depreciation & & 300.00 & 480.00 & 288.00 & 172.80 & 172.80 \\ \hline SG\&A Expenses & & 30.00 & 30.00 & 30.00 & 30.00 & 30.00 \\ \hline \end{tabular}