During 2021, Raines Umbrella Corporation had sales of $740,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $450,000, $110,000, and $150,000, respectively. In addition, the company had an interest expense of $88,000 and a tax rate of 21 percent. (Ignore any tax loss carryforward provisions and assume that interest is fully deductible.) NET INCOME? OPERATING CASH FLOW?