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The December 31, 2018, balance sheet of Whelan, Inc., showed long-term debt of $1,380,000, $136,000 in the common stock account, and $2,610,000 in the additional

The December 31, 2018, balance sheet of Whelan, Inc., showed long-term debt of $1,380,000, $136,000 in the common stock account, and $2,610,000 in the additional paid-in surplus account. The December 31, 2019, balance sheet showed long-term debt of $1,540,000, $146,000 in the common stock accountand $2,910,000 in the additional paid-in surplus account. The 2019 income statement showed an interest expense of $92,000 and the company paid out $141,000 in cash dividends during 2019. The firm's net capital spending for 2019 was $920,000, and the firm reduced its net working capital investment by $121,000.

What was the firm's 2019 operating cash flow, or OCF?

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