Q1: The 2014 balace sheet of Sugarpova Tennis Shop, Inc., showed long-term debt of $3.1 million, and the 2015 balance sheet showed long-term debt of $3.2 million. The 2015 income statement showed an interest expense of $150,000. During 2015, the company had a cash flow to creditors of $50,000 and the cash flow to stockholders for the year was $90,000. Suppose you also know that the firm's net capital spending for 2015 was $1,340,000, and that the firm reduced its net working capital investment by $63,000. What was the firm's 2015 operating cash flow, or OCF