Leases - Example referring, question, solution

brk1yn

I am referring to CFAI TEXT (Financial Reporting Analysis - Page 451(Reading 38)) Example 11.

I am sorry as this example is too big I can't post it all.

But if you look at the solution for question 2 of this example.
They calculated the Operating Cash flow of 44,640. As this company CAPBS i am struggling to figure out how they calculated operating cash flow as they also have a depreciation expense which should be added back to the Operating cash flow. But they start from Sales in calculation for Operating cash flow which i am not able to understand. Same for the other company (Mentioned in example)

Can anyone break it down please...

TIA