Nightwish Corp. shows the following information on its 2021 income statement: Sales = $336,000; Costs = $194,700; Other expenses = $9,800; Depreciation expense = $20,600; Interest expense = $14,200; Taxes = $21,275; Dividends = $21,450. In addition, you’re told that the firm issued $7,100 in new equity during 2021 and redeemed $5,400 in outstanding long-term debt. a. What is the 2021 operating cash flow