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?
The December 31, 2021,
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