During 2014, Raines Umbrella Corp. had sales of $930,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $680,000, $85,000, and $180,000, respectively. In addition, the company had an interest expense of $55,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions.) a. What is Rainess net income for 2014? (Do not round intermediate calculations. Input the amount as a positive value.) $ b. What is the company's operating cash flow? (Do not round intermediate calculations.)