During 2012, RIT Corp

During 2012, RIT Corp. had sales of $565,600. Costs of goods sold, administrative and selling expenses, and depreciation expenses were $476,000, $58,800, and $58,800, respectively. In addition, the company had an interest expense of $112,000 and a tax rate of 32 percent. What is the operating cash flow for 2012? Ignore any tax loss carry-back or carry-forward provisions.

A) $17,920
B) $21,840
C) $30,800
D) $52,600
E) $77,840