I just need operating cash flow, i got 235,669 but it says it's wrong. Rounded and not.

Income Statement Given Information Net Revenues* Gross Revenues 985,000 958,100 5,250 Returns and Allowances Cost of Goods Sold 431,145 round to nearest dollar using excel's =ROUND() function Sales Discounts 21,650 Gross Profit* 526,955 45.0% COGS Ratio* SG&A Expenses Depreciation Other operating expenses Operating Income 185,000 Depreciation 65,000 SG&A* 185,000 65,000 Order from largest to smallest expense Other operating expenses 23,600 23,600 253,355 Misc. other income 1,000 850 Misc. other losses Tax rate Misc. other income Misc. other losses 24.0% 1,000 Order from largest absolute value to smallest Common Shares Authorized 100,000 75,000 71,000 850 Common Shares Issued EBIT 253,505 Common Shares Outstanding Interest Expense 28,940 refer to your calculation Taxable Income Mortgage on Buildings Interest Rate on Mortgage 400,000 224,565 6.0% Income Tax Expense 53,896 round to nearest dollar using excel's =ROUND() function Bonds Payable 100,000 Net Income 170,669 Interest Rate on Bonds 4.5% round to nearest cent using excel's =ROUND() function Earnings Per Share Operating Cash Flow 2.40 Average Short-term debt 20,000 Interest Rate on ST Debt 2.2% 28,940 round to nearest dollar using excel's =ROUND() function Calculate Interest Expense