Operating cash flow. Find the operating cash flow for the year for Harper$$ Brothers, Inc. if it had sales revenue of

$ $319$ comma $700$ comma $000$$$319,700,000,$

cost of goods sold of

$ $136$ comma $800$ comma $000$$$136,800,000,$

sales and administrative costs of

$ $40$ comma $900$ comma $000$$$40,900,000,$

depreciation expense of

$ $67$ comma $600$ comma $000$$$67,600,000,$

and a tax rate of

$40\%40\%.$