For This Year,Jessica's Has Sales of $439,000,depreciation of $32,000,and Net

For this year,Jessica's has sales of $439,000,depreciation of $32,000,and net working capital of $56,000.The firm has a tax rate of 23 percent and a profit margin of 6 percent.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