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The December 31, 2021, balance sheet of Chen, Incorporated, showed long-term debt of $1,435,000,$147,000 in the common stock account, and $2,720,000 in the additional paid-in

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The December 31, 2021, balance sheet of Chen, Incorporated, showed long-term debt of $1,435,000,$147,000 in the common stock account, and $2,720,000 in the additional paid-in surplus account. The December 31,2022 , balance sheet showed long-term debt of $1,650,000,$157,000 in the common stock account and $3,020,000 in the additional paid-in surplus account. The 2022 income statement showed an interest expense of $97,500 and the company paid out $152,000 in cash dividends during 2022. The firm's net capital spending for 2022 was $1,030,000, and the firm reduced its net working capital investment by $132,000. What was the firm's 2022 operating cash flow, or OCF? Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g. 32

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