Please answer three questions with bold correct options if you can not answer are please doo not answer.

1:Last year, Webster Farms had annual revenue of $87,200, depreciation of $11,600, cost of goods sold of $54,700, and administrative expenses of $8,300. The firm paid $3,200 in dividends and paid taxes of $2,646. What was the operating cash flow?

A:$18,300

B:$23,700

C:$21,500

D:$21,554

E:$23,100

2:Delfinio's has total revenues of $4,315, selling and administrative expenses of $611, depreciation of $309, cost of goods sold of $2,403, taxes of $178, dividends of $80, and interest expense of $168. What is the amount of the non-cash items?

A:$567

B:$309

C:$477

D:$248

E:$481

3:A firm has $820 in inventory, $3,200 in fixed assets, $1,210 in accounts receivable, $890 in accounts payable, and $360 in cash. What is the amount of the net working capital?

A:$5,590

B:$1,500

C:$4,700

E:$3,600

C:$2,390