Depreciation and accounting cash flow a firm in the third year of depreciating its only asset, which originally cost $ 173 comma 000 and has a 5-year macrs recovery period , has gathered the following data relative to the current year's operations: accruals $ 14 comma 600 current assets 125 comma 000 interest expense 14 comma 400 sales revenue 417 comma 000 inventory 70 comma 000 total costs before depreciation, interest and taxes 293 comma 000 tax rate on ordinary income 21 % a. use the relevant data to determine the operating cash flow for the current year. b. explain the impact that depreciation, as well as any other noncash charges, has on a firm's cash flows.