Operating cash flow. Find the operating cash flow for the year for Harper Brothers, Inc. if it had sales revenue of $$308,600,000,$ cost of goods sold of $$132,400,000,$ sales and administrative costs of $$40,400,000,$ depreciation expense of $$62,900,000,$ and a tax rate of $40\%.$

The operating cash flow is $ $($Round to the nearest dollar.$)$