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The December 3 1 , 2 0 2 1 , balance sheet of Chen, Incorporated, showed long - term debt of $ 1 , 3

The December 31,2021, balance sheet of Chen, Incorporated, showed long-term debt of $1,390,000, $138,000 in the common stock account, and $2,630,000 in the additional paid-in surplus account. The December 31,2022, balance sheet showed long-term debt of $1,560,000, $148,000 in the common stock account and $2,930,000 in the additional paid-in surplus account. The 2022 income statement showed an interest expense of $93,000 and the company paid out $143,000 in cash dividends during 2022. The firms net capital spending for 2022 was $940,000, and the firm reduced its net working capital investment by $123,000. What was the firm's 2022 operating cash flow, or OCF?

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