I am trying to calculate operating cash flow and free cash flows. The balance sheet and income statement were provided as follows

I created the statement of cash flows:

Here is what I got for Operating Cash Flow and Free Cash Flow, but I don't feel confident about it.

I

S Sale Revenue Less: Cost of goods sold 1,030 S 520 Gross profit Less: Operating expenses S150 Selling expense 270 General and administrative expenses Depreciation expense 11 431 Total operating expenses operating Profit (EBIT) $89 29 Less: Interest expenses 60 Net profit after taxes 12 Less: Taxes Net profit after taxes 48