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The December 31, 2018, balance sheet of Whelan, Inc., showed long-term debt of $1,430,000, $146,000 in the common stock account, and $2,710,000 in the additional

The December 31, 2018, balance sheet of Whelan, Inc., showed long-term debt of $1,430,000, $146,000 in the common stock account, and $2,710,000 in the additional paid-in surplus account. The December 31, 2019, balance sheet showed long-term debt of $1,640,000, $156,000 in the common stock account and $3,010,000 in the additional paid-in surplus account. The 2019 income statement showed an interest expense of $97,000 and the company paid out $151,000 in cash dividends during 2019. The firms net capital spending for 2019 was $1,020,000, and the firm reduced its net working capital investment by $131,000. What was the firm's 2019 operating cash flow, or OCF?

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