Operating cash flow. Find the operating cash flow for the year for Harper Brothers, Inc. if it had sales revenue of $$300,000,000,$ cost of goods sold of $$140,000,000,$ sales and administrative costs of $$40,000,000,$ depreciation expense of $$65,000,000,$ and a tax rate of $40\%.$

The operating cash flow is $ $($Round to the nearest dollar.$)$