you work as an accountant for a small business. the owner of the company has asked you to give her the operating cash flow for the company for the fiscal quarter that just ended. upon review of the relevant documents, you determine that the company's earnings before taxes and interest for the quarter was $230,000, it depreciated $5,000 worth of equipment and has paid estimated taxes of $20,000. there was no amortization. what is the operating cash flow for the last quarter?