How do I solve this question?

Use the following information for this and the next three questions. SMJ Inc. had the following information on last year's financial statements.

Sales $ 178,000 Costs 82,500 Other expenses 7,500 Depreciation expense 14,700 Interest expense 8,400 Taxes 21,400 Dividends 12,460 2002 New equity $ 5,400 Net new long-term debt (2,400) Increase in net fixed assets 17,800

What was the operating cash flow for SMJ?

A. 7,060

B. 17,860

C. 10,800

D. 16,240

E. 66,600

F. 32,500