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: Sales Cost of Goods Sold $470,000 Wages Expense Rent Expense Insurance Expense 15,000 637,000 $770,000 110,000 42,000 $133,000 Net Income Additional balance sheet information about the company follows: Beginning of Year $49,000 66,000 7,000 18,000 11,000 End of Year Accounts Receivable Inventory Prepaid Insurance Accounts Payable Wages Payable $ 60,000 8,000 22,000 9,000 Use the information to a. Calculate the net cash flow from operating activities under the indirect method. s 0 Compute Lincoln Company's operating cash flow to current liabilities (OCFCL) ratio. (Assume current liabilities consist of accounts payable and wages payable.) (Round your answer to two decimal places.) b