During 2010, Raines Umbrella Corp. had sales of $770,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $610,000, $125,000, and $180,000, respectively. In addition, the company had an interest expense of $56,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions.) a. What is Rainess net income for 2010? (Input the amount as a positive value.) $ 201000 b. What is its operating cash flow? Operating cash flow $