Operating cash flow. Find the operating cash flow for the year for Harper$$ Brothers, Inc. if it had sales revenue of $ $312$ comma $200$ comma $000,$ cost of goods sold of $ $136$ comma $400$ comma $000,$ sales and administrative costs of $ $40$ comma $100$ comma $000,$ depreciation expense of $ $61$ comma $200$ comma $000,$ and a tax rate of $40\%$