Cougar's Fashions is considering a project that will require $30,000 in net working capital and $120,000 in fixed assets. The project is expected to produce annual sales of $84,000 with associated costs of $35,000. The project has a 5-year life. The company uses straight-line depreciation to a zero book value over the life of the project. The tax rate is 22 percent. Calculate operating cash flow. $28,200 $30,600 $33,400 $36,800 $40,300 $43,500