Operating cash flow. Find the operating cash flow for the year for Robinson and Sons if it had sales revenue of $$78,000,000,$ cost of goods sold of $$34,000,000,$ sales and administrative costs of $$6,500,000,$ depreciation expense of $$7,700,000,$ and a tax rate of $30\%.$

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