has gathered the following dative to the curre Depreciation and accounting cash flow Afirm in the third year of depreciating is only asset, which originally cost $184,000 and has a 5 year MACRS recovery period year's operations Accruals $15.400 Current assets 112.000 Interest expense 15,600 Sales revenue 405.000 Inventory Total costs before depreciation, interest and taxes 300.000 Tax rate on ordinary income 21% a. Use the relevant data to determine the operating cash flow for the current year b. Explain the impact that depreciation, as well as any other noncash charges, has on a firm's cash flows