ces Graffiti Advertising, Inc., reported the following financial statements for the last two years. 2021 Income Statement Sales Costs of goods sold Selling & administrative Depreciation EBIT Interest EBT Taxes $750,727 430,821 165,676 72,489 $81,741 Net income Dividends Addition to retained earnings 25,630 $ 56,111 14,028 $ 42,083 $14,200 $27,883 eBook ferences Mc GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2020 $ 17,691 Accounts payable 25,228 Notes payable 18,321 Cash Accounts receivable Inventory Current assets $ 61,240 Net fixed assets $457,454 Total assets $518,694, Current liabilities Long-term debt Owners' equity Total liabilities and owners' equity Cash Accounts receivable Inventory GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2021 $19,003 Accounts payable 28,025 Notes payable 30,222 Current liabilities Current assets $77,250 Long-term debt Net fixed assets $539,679 Owners' equity $12,721 19,149 $31,870 $ $ $ 181,000 305,824 $13,962 21,872 LA 35,834 $201,900 379,195 $ 518,694 nces Net fixed assets $539,679 Owners' equity Total assets $616,929 Total liabilities and owners' equity $ $ 273,199 616,929 a. Calculate the operating cash flow. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)