During 2020, XYZ Ltd had revenue of $705000. Cost of sales, administrative and distribution costs, and depreciation expenses were $445000, $95000 and $140000, respectively. In addition, the company had a finance cost of $70000 and a tax rate of 30 per cent. (Ignore any tax loss carry-forward provisions and assume finance cost is fully deductible.) a. What is the companys profit for the year for 2020? b. What is its operating cash flow? c. Explain your results in (a) and (b).