The Market Place Grill Has Annual Sales of $1

The Market Place Grill has annual sales of $1.9 million, depreciation of $238,000, and net working capital of $196,001. The firm has a tax rate of 35% and a profit margin of 8.2%. The firm has no long-term debt. What is the amount of the operating cash flow?

A) $88,585
B) $197,800
C) $284,585
D) $393,800
E) $521,200