Bennett Company has a potential new project that is expected to generate annual revenues of $$254,000,$ with variable costs of $$140,400,$ and fixed costs of $$58,600.$ To finance the new project, the company will need to issue new debt that will have an annual interest expense of $$20,000.$ The annual depreciation is $$23,400$ and the tax rate is $21$ percent. What is the annual operating cash flow?