Cash flow analysis

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	Sales	Â $Â Â Â 43,800
	Costs	Â Â Â Â Â Â 22,700
	Depreciation Expense	Â Â Â Â Â Â Â Â 2,100
	Interest Expense	1,600

	Tax rate	35%

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.If the tax rate is 35 percent, what is the operating cash flow, or OCF?Â Must show each step in a table_x000D_
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Explain why depreciation and interest expense are included in the income statement (orÂ net income amount), but not in operating cash flow._x000D_
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