Question: The December 3 1 , 2 0 2 1 , balance sheet of Chen, Incorporated, showed long - term debt of $ 1 , 4

The December 31,2021, balance sheet of Chen, Incorporated, showed long-term debt of $1,405,000,$141,000 in the common
stock account, and $2,660,000 in the additional paid-in surplus account. The December 31,2022, balance sheet showed long-term
debt of $1,590,000,$151,000 in the common stock account and $2,960,000 in the additional paid-in surplus account. The 2022
income statement showed an interest expense of $94,500 and the company paid out $146,000 in cash dividends during 2022.
The firm's net capital spending for 2022 was $970,000, and the firm reduced its net working capital investment by $126,000. 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.
Operating cash flow
 The December 31,2021, balance sheet of Chen, Incorporated, showed long-term debt

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