Finding operating and free cash flows Consider the following summary of Summer Breeze Corporation's financial statements. CHAPTER 4 Cash Flow and Financial Planning 197 a. Using Equation 4.1, calculate the firm's net operating profit after tax (NOPAT) for the year ended December 31, 2015. b. Using Equation 4.3, calculate the firm's operating cash flow (OCF) for the year ended December 31, 2015 . c. How much cash is available to be distributed to the investors after the firm has met all operating needs and all investment needs? d. Distinguish between the two cash flows calculated in parts b and c