The income statement of X Company appear as follows: Sales P 600,000 COGS 400,000 Gross Profit 200,000 Less: SG & A P 80,000 Depreciation 12,000 92,000 EBIT 108,000 Less: Interest Expense 4,000 Net Income before Tax 104,000 Less: Tax (35%) 36,400 Net Income 67,600 Required: Determine the cash flow