Last year, Perez Professional Group had annual revenue of $$87,200,$ depreciation of $$11,600,$ cost of goods sold of $$54,700,$ and administrative expenses of $$8,300.$ The firm paid $$3,200$ in dividends and paid taxes of $$2,646.$ What was the operating cash flow?

$$21,500$

$$18,300$

$$23,100$

$$21,554$

$$23,700$