During 2021, Raines Umbrella Corporation had sales of $865,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $535,000, $125,000, and $170,000, respectively. In addition, the company had an interest expense of $90,000 and a tax rate of 25 percent. (Ignore any tax loss carryforward provisions and assume interest expense is fully deductible.)

b. What is the company's operating cash flow?