During 2019, Rainbow Umbrella Corp. had sales of $980,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $675,000, $85,000, and $190,000, respectively. In addition, the company had an interest expense of $51,000 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.) a. Net income b. Operating cash flow