Depreciation and accounting cash flowA firm in the third year of depreciating its only asset, which originally cost 189,000 and has a 5-year MACRS recovery period LOADING..., has gathered the following data relative to the current year's operations: Accruals 14,400 Current assets 123,000 Interest expense 14,300 Sales revenue 406,000 Inventory 70,600 Total costs before depreciation, interest and taxes 287,000 Tax rate on ordinary income 21% a. Use the relevant data to determine the operating cash flow for the current year. b. Explain the impact that depreciation, as well as any other noncash charges, has on a firm's cash flows.