During the year, Belyk Paving Co. had sales of $2,399,000. Cost of goods sold, administrative and selling expenses, and depreciation expense were $1,426,000, $435,100, and $490,100, respectively. In addition, the company had an interest expense of $215,100 and a tax rate of 40 percent. (Ignore any tax loss carryback or carryforward provisions.) Required: (a) What is Belyks net income? (Do not include the dollar sign ($). Negative amount should be indicated by a minus sign.) Net income $ (b) What is Belyks operating cash flow? (Do not include the dollar sign ($).) Operating cash flow $