Le Place Has Sales of $439,000, Depreciation of $32,000, and Net

Le Place has sales of $439,000, depreciation of $32,000, and net working capital of $56,001. The firm has a tax rate of 34% and a profit margin of 6%. The firm has no interest expense. What is the
Amount of the operating cash flow?

A) $49,384
B) $52,616
C) $54,980
D) $58,340
E) $114,340