Please assist with following questions. Unsure of answers thank you.

The owner of a bicycle repair shop forecasts revenues of $192,000 a year. Variable costs will be $58,000, and rental costs for the shop are $38,000 a year. Depreciation on the repair tools will be $18,000. a. Prepare an income statement for the shop based on these estimates. The tax rate is 20%. 18,000 15,600 38,000 INCOME STATEMENT Depreciation $ Pretax profit Rental costs Revenue Taxes Variable costs $ 192,000 (227,600) 58,000 (285,600) b. Calculate the operating cash flow for the repair shop using the three methods given below: Now calculate the operating cash flow. i. Dollars in minus dollars out. ii. Adjusted accounting profits. ii. Add back depreciation tax shield