During 2015 Courtland Corp. had sales of $900,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $380,000, $93,000, and $73,000 respectively. In addition, the company had an interest expense of $57,000, and a tax rate of 20 percent. (Ignore any tax loss carry-back or carry-forward provisions.)

what is the net Income? and Operation cash flow?