Solve and explain how it was done. Thank you!

Shay Hand Outfitters has a proposed project that will generate sales of 3,100 units annually at a selling price of $37.00 each. The fixed costs are $25,000 and the variable costs per unit are $11.95. The project requires $72,000 of fixed assets that will be depreciated on a straight-line basis to a zero book value over the four-year life of the project. The salvage value of the fixed assets is $9,700 and the tax rate is 21 percent. What is the operating cash flow for Year 4