the owner of a bicycle repair shop forecasts revenues of $184,000 a year. variable costs will be $56,000, and rental costs for the shop are $36,000 a year. depreciation on the repair tools will be $16,000. prepare an income statement for the shop based on these estimates. the tax rate is 20%. calculate the operating cash flow for the repair shop using the three methods given below: dollars in minus dollars out. adjusted accounting profits. add back depreciation tax shield.