in 2018, PF Chan has gross profit of $100,000. It has $12,000 in depreciation expenses and $18,000 SG&A. The company has no debt. The effective tax rate is 28%. The company reported net fixed asset of $200,000 and net working capital of $35,000 in 2018, and $180,000 in net fixed assets and $28,000 in net working capital in 2017. What is the operating cash flow and free cash flow for PF Chan in 2018?