Using the information provided, find the operating cash flow for both 2016 and 2017.

	2016
Cost of Goods Sold	201,943
Cash	30,629
Depreciation	56,876
Interest expense	13,130
Selling & Administrative Expenses	43,130
Accounts Payable	52,910
Net Fixed Assets	262,617
Sales	403,456
Accounts Receivable	21,524
Notes Payable	24,308
Long-term Debt	129,342
Inventory	45,785
Tax Rate	35%
Dividend Payout %	50%
	2017
Cost of Goods Sold	252,768
Cash	32,567
Depreciation	64,826
Interest expense	14,925
Selling & Administrative Expenses	53,753
Accounts Payable	58,998
Net Fixed Assets	314,625
Sales	485,832
Accounts Receivable	27,652
Notes Payable	26,915
Long-term Debt	144,570
Inventory	58,425
Tax Rate	35%
Dividend Payout %	50%