During 2018, ABC. had sales of $950,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $610,000, $110,000, and $140,000, respectively. In addition, the company had an interest expense of $85,000 and a tax rate of 35%.

a. What is ABC's net income for 2018? (Input the amount as a positive value.

b. What is its operating cash flow?