Financial Statement Analysis for Operating Cash Flow (OCF): A company's income statement shows net income of $150,000, depreciation expense of $30,000, and changes in working capital as follows: increase in accounts receivable $10,000, decrease in inventory $5,000, and increase in accounts payable $8,000. Calculate the company's operating cash flow (OCF) using the indirect method and discuss the significance of OCF in assessing a company's liquidity and financial performance. Analyze strategies to improve OCF and their implications for cash flow management and profitability.