Respuesta :
Answer: $263,660
Explanation:
Given that,
Sales = $3,210,000
Cost of goods sold = $2,540,000
Administrative and selling expenses = $389,000
Depreciation expenses = $112,000
Interest expense = $118,000
Tax rate = 34 percent
EBIT = Sales - Cost of goods sold - administrative and selling expenses - Depreciation
    = $3,210,000 - $2,540,000 -  $389,000 - $112,000
    = $169,000
EBT = EBIT - Interest
    = $169,000 - $118,000
    = $51,000
Net Income = EBT - 34% Income tax
          = $51,000 - 34% × $51,000
          = $51,000 - $17,340
          = $33,660
Operating cash flow = Sales - Cost of goods sold - Administrating expense - 34% Income tax
                 =  $3,210,000 - $2,540,000 - $389,000 - $17,340
                 = $263,660
