Square Hammer Corp. shows the following information on its 2018 income statement: Sales = $199,000; Costs = $93,000; Other expenses = $5,800; Depreciation expense = $9,100; Interest expense = $13,400; Taxes = $27,195; Dividends = $10,400. In addition, you're told that the firm issued $7,100 in new equity during 2018 and redeemed $8,700 in outstanding long-term debt.

a.	What is the 2018 operating cash flow?