During 2014, Eagle Beach Company EBC) had sales of $900,000, cost of goods sold of $500,000, administrative and selling expenses of $95,000, depreciation expense of $140,000 and interest expense of $70,000. The tax rate is 35 percent. Ignore any tax loss carryback or carry forward provisions. What is the operating cash flow for EBC?

A) $226,250

B) $247,250

C) $271,750