Fickle Nickle Co. is considering carrying a new product line which is expected to produce annual sales of $520,000 and increase cash expenses by $375,000. If the product line is added, taxes will increase by $48,000. The additional depreciation expense will be $36,000. An initial cash outlay of $65,000 is required for net working capital. What is the amount of the operating cash flow using the top-down approach? O$107,000 $136,000 $102,000 $71,000 $97,000