During 2010, Raines Umbrella Corp. had sales of $880,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $580,000, $90,000, and $135,000, respectively. In addition, the company had an interest expense of $91,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions.)

A) What is Raines's net income for 2010? (Input the amount as a positive value.)

B) What is the operating cash flow?