A company is considering the purchase of a universal grinding machine. The following table sets out a forecast of the annual accounting profit:

Revenues $ 433,000
Costsa 302,000
Pretax profit 131,000
Tax at 25% 32,750
After-tax profit $ 98,250
aNote: costs include depreciation of $91,000.

Calculate the operating cash flow using the three methods set out in Equations (6.3A), (6.3B), and (6.3C).