The owner of a bicycle repair shop forecasts revenues of $236,000 a year. Variable costs will be $69,000 and rental costs for the shop are $49,000 a year. Depreciation on the repair tools will be $29,000. Prepare an income statement for the shop based on these estimates. The tax rate is 20%. Calculate the operating cash flow by using the three methods given below. Dollars in minus dollars out adjusted accounting profits after tax operating cash flow