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Raines Umbrella Corp. had sales of $683,715. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $382,259, $74,389, and $349,459, respectively. In

Raines Umbrella Corp. had sales of $683,715. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $382,259, $74,389, and $349,459, respectively. In addition, the company had an interest expense of $50,084 and a tax rate of 34 percent. (Ignore any tax loss carryback or carryforward provisions. This means that if the company does not have any taxable income, they do not pay any tax.) What is Rainess operating cash flow (OCF) for 2014?

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