Given the following information about Heyman Ltd for the year ended 2018 Sales Cost of goods sold Depreciation expense Interest expense $ 78,000 32,500 2,500 1000 Net fixed assets Current assets Current liabilities Beginning of the year $ 108,000 6,500 3,300 End of the year $ 120,500 7.700 4,100 The tax rate for the year was 40%. 1. Calculate the operating Cash Flow (OCF). (2 marks) 2. Calculate the net capital spending (NCS). (2 marks) 3. Calculate the change in net working capital (ANWC). (2 marks)