Question 3 Calculate the 2016 operating cash flow (OCF) for Shoestrings, Inc. based on the following information. Assume a tax rate of 35%. During the year: Sales = $2,500,000 costs of goods sold = $1,800,000 operating expenses = $300,000 depreciation = $200,000 Question 4 In 2015 Athena Holdings had an increase in net fixed assets of $280,000. The depreciation for the year was $150,000. Current assets increased by $95,000 and accounts payable and accruals increased by $40,000. If operating cash flow (OCF) for the year was $500,000, calculate Athena Holdings' free cash flow (FCF) for 2015