Business math calculating the operating cash flow.

The owner of a bicycle repair shop forecasts revenues of $188,000 a year. Variable costs will be $57,000, and rental costs for the shop are $37,000 a year. Depreciation on the repair tools will be $17,000.
a. Prepare an income statement for the shop based on these estimates. The tax rate is 20%.
-Revenue= 188000
-Rental Cost 37000
-variable cost=57000
-depreciation =17000
-pretax profit=77000
-taxes = 15400
-net income = 61600
b. Calculate the operating cash flow for the repair shop using the three methods given below:
Now calculate the operating cash flow.
Dollars in minus dollars out.
Adjusted accounting profits.
Add back depreciation tax shield.