Question: The December 3 1 , 2 0 2 4 , balance sheet of Swaitek's Tennis Shop, Incorporated, showed long - term debt of $ 1

The December 31,2024, balance sheet of Swaitek's Tennis Shop, 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 31,2025, 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 2025 income statement showed an interest expense of $94,500 and the company paid out $146,000 in cash dividends during 2025. The firms net capital spending for 2025 was $970,000, and the firm reduced its net working capital investment by $126,000. What was the firm's 2025 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.

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