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ion third accounting accounting cash flow A firm in the third year of depreciating its only asset, which originally cost $172,000 and has a 5-year MACRS recovery period gathered the following data relative to the current year's operations $14,500 Accruals 120,000 Current assets Interest expense 15,500 413,000 Sales revenue 70,200 Inventory 290,000 Total costs before depreciation, interest and taxes 40% Tax rate on ordinary income a. Use the relevant data to determine the operating cash flow for the current year. b. Explain the impact that depreciation, as well as any other noncash charges, has on a firm's cash flows