During 2019, Rainbow Umbrella Corp. had sales of $750,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $610,000, $125,000, and $170,000, respectively. In addition, the company had an interest expense of $60,000 and a tax rate of 21 percent. (Assume that interest is fully deductible.)

What is the company's net income for 2019?

What is its operating cash flow?