The owner of a bicycle repair shop forecasts revenues of 216000 a year. Variables cost will be $64000 rental cost for the shop are 44,00 a year . Depreciation on the repair tools will be $24000. A. Prepare an income statement for the shop base on the estimate. Tax rate is 20% B. Calculate the operating cash flow for the repair shop using the three methods given below Dollars in minus dollars out Adjusted accounting profit Add back depreciation tax shield