Problem $2-11$ Calculating Cash Flows $[$LO $4]$

The December $31,2021,$ balance sheet of Chen, Incorporated, showed long$-$term debt of $$1,430,000,$$$146,000$ in the common stock

account, and $$2,710,000$ in the additional paid$-$in surplus account. The December $31,2022,$ balance sheet showed long$-$term debt of

$$1,640,000,$$$156,000$ in the common stock account and $$3,010,000$ in the additional paid$-$in surplus account. The $2022$ income

statement showed an interest expense of $$97,000$ and the company paid out $$151,000$ in cash dividends during $2022.$ The firm's net

capital spending for $2022$ was $$1,020,000,$ and the firm reduced its net working capital investment by $$131,000.$ What was the firm's

$2022$ operating cash flow, or OCF?

Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to

the nearest whole number, e$.$g$.,32.$