During 2014, Raines Umbrella Corp. had sales of $770,000. Cost of goods sold, administrative and sailing 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 carry back or carry forward provisions) a. What is Raines's net income for 2014? b. What is the company's operating cash flow