During 2019, Rainbow Umbrella Corp. had sales of $780,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $610,000, $85,000, and $115,000, respectively. In addition, the company had an interest expense of $54,000 and a tax rate of 21 percent. (Assume that interest is fully deductible.)

a.	What is the company's net income for 2019? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations.)

b.	What is its operating cash flow? (Do not round intermediate calculations.)