3. Prescott Football Manufacturing had the following operating results for 2019: sales = $29,874; cost of goods sold = $21,632; depreciation expense = $3,470; interest expense = $514; dividends paid = $825. At the beginning of the year, net fixed assets were $19,872, current assets were $3,557, and current liabilities were $3,110. At the end of the year, net fixed assets were $22,987, current assets were $4,381, and current liabilities were $2,981. The tax rate of 2019 was 24%. What is the net income? What is the Operating Cash Flow?