During the financial year 2018, Boris Corporation realized a total revenue of $1,000,000 at a total expense of $400,000. Annual depreciation of assets was $150,000. Corporate tax rate is 30%. In addition, Boris paid out $100,000 in dividends, and made the following changes to its balance sheet items: a) b) Decrease in accounts payable of $25,000; Decrease in inventory of $15,000; Increase in accounts receivable of $27,000; Increase in debt of $65,000. Calculate the net operating cash flow in 2018. Classify each of the five balance sheet item as a source or a use of cash. c) Calculate the net change to Boris' cash position at the end of 2018.