What is the operating cash ﬂow for 2015?

Question

Quizplus · Accepted Answer

To calculate operating cash flow, we start with net income and make adjustments for non-cash expenses and changes in working capital. 
Operating cash flow = Net income + Depreciation and amortization + Increase in accounts payable + Increase in accrued expenses - Increase in accounts receivable - Increase in prepaid expenses 
Plugging in the given values, we get: 
Operating cash flow = 2,000 + 200 + 400 + 100 - 300 - 100 
Operating cash flow = 2,288 
Therefore, the closest option is D, which is $2,688.

What Is the Operating Cash ﬂOw for 2015