A large grocery store chain is considering paying $302,000 for new store equipment. Under MACRS depreciation system, this equipment falls into the 5-year property class. The grocery store chain's management estimates $85,000 in sales revenues and $39,000 in production costs every year in the future. The grocery store chain falls into a 25% tax rate bracket. MACRS property classes Calculate the grocery store chain's Operating Cash Flow in the 2nd year.