en 2 ed Invermere Ltd had the following information related to their year-end Dec 31: out of 2021 Net income 2021 Depreciation exp 190,000 42,000 n Accounts receivable Inventory Accounts payable 2021 74,000 43,000 101,000 2020 90,000 31,000 109,000 QUESTION What was the operating cash flow for 2021