The owner of a bicycle repair shop forecasts revenues of $180,000 a year. Variable costs will be $55,000, and rental costs for the shop are $35,000 a year. Depreciation on the repair tools will be $15,000. The tax rate is 30%.

Calculate operating cash flow for the year by using all three methods: adjusted accounting profits; cash inflow/cash outflow analysis; and the depreciation tax shield approach.

Are all of the answers equal?