Last year, Gibson Corporation reported after-tax Operating Cash Flow (OCF) of $45,500. The following information was also reported for the same period:

	Beginning	Ending
Accounts receivable	$35,230	$38,550
Inventory	58,440	52,390
Accounts payable	68,150	60,420

Based on this information, what was Gibsons cash flow? (Assuming zero depreciation expenses and zero capital spending)

$50,500

$43,240

$40,500

$47,120

$45,330