Depreciation and accounting cash flow A firm in the third year of depreciating its only asset, which originally cost $188,000 and has a 5 -yeor MACRS recovery period . , has gathered the following data relative to the current year's operations: a. Use the relevant dato to delermine the operating cash flow for the current year: b. Explain the impact that depreciation, as well as anv other noncash charges, has on a firms cash flows. a. Complete the folowing table to determine the operating cash flow (OCF); (Reund to the nearest dollar) Less: Iotal costs betore depreciation, interest, and taxes Depreciation expense Earnings before interest and taxes Less: Taxes at 21% Net operating profit after taxes (NOPAT) Plus: Depreciation Operating Cash Flow (OCF)