During 2014, 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, ln 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) What is Raines's net income for 2014? (Do not round intermediate calculations. Input the amount as a positive value.) What is the company's operating cash flow? (Do not round intermediate calculations.)