The December 31, 2018, balance sheet of Whelan, Inc., showed long-term debt of $1,420,000, $144,000 in the common stock account, and $2,690,000 in the additional paid-in surplus account. The December 31, 2019, balance sheet showed long-term debt of $1,620,000, $154,000 in the common stock account and $2,990,000 in the additional paid-in surplus account. The 2019 income statement showed an interest expense of $96,000 and the company paid out $149,000 in cash dividends during 2019. The firm's net capital spending for 2019 was $1,000,000, and the firm reduced its net working capital investment by $129,000. What was the firm's 2019 operating cash flow, or OCF? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answer in dollars, not millions of dollars, rounded to the nearest whole number, e. g., 1,234,567.)
Operating cash flow

$606,000

Explanation:

For the computation of operating cash flow first we need to follow some steps which is shown below:-

Net New borrowing = Long-term Debt, 2019 - Long-term Debt, 2018

= $1,620,000 - $1420,000

= $200,000

Cash flow to creditors = Interest expense - Net new borrowings

= $96,000 - $200,000

= -$104,000

Net new equity = Common stock 2019 + Additional paid in surplus 2019 - Common stock 2018 + Additional paid in surplus 2018

= $154,000 + $2,990,000 - $144,000 - $2,690,000

= $310,000

Cash flow to stockholders = Dividend 2019 - Net new equity

= $149,000 - $310,000

= -$161,000

Cash flow from assets = Cash flow to creditors + Cash flow to stockholders

= -$104,000 + (-$161,000)

= -$265,000

and finally

Operating cash flow = cash flow from assets + Net capital spending + Change in Net working capital

= (-$265,000) + $100,000 + (-$129,000)

= $606,000

1) the stages a new product goes through from beginning to end, i.e., the stages that a product passes through from introduction through growth, maturity, and decline. 2) the time from initial research and development to the time at which sales and support of the product to customers are withdrawn. 3) the period of time during which a product can be produced and marketed profitably.

                                          hope it

answer; niosh, the national institute for occupational safety and health;