Calculating Net Cash Flow from Operating Activities $($Indirect Method$)$

Lincoln Company owns no plant assets and reported the following income statement for the current year:

Additional balance sheet information about the company follows:

Use the information to:

a$.$ Calculate the net cash flow from operating activities under the indirect method.

Note: Use a negative sign with your answer to indicate a cash outflow, if applicable.

b$.$ Compute its operating cash flow to current liabilities $($OCFCL$)$ ratio. $($Assume current liabilities consist of accounts payable and wages payable.$)$