During 2014, Raines Umbrella Corp. had sales of $860,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $610,000, $110,000, and $125,000, respectively. In addition, the company had an interest expense of $87,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions.)

a. What is Rainess net income for 2014?

b. What is the company's operating cash flow?