During 2014, Raines Umbrella Corp. had sales of $940,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $680,000, $85,000, and $165,000, respectively. In addition, the company had an interest expense of $53,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions.)

What is Raines's net income for 2014?

What is the company's operating cash flow?