During the year, Belyk Paving Company had sales of $$2,365,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expense were $$1,315,000,$$$595,000,$ and $$438,000,$ respectively. In addition, the company had an interest expense of $$263,000$ and a tax rate of $21$ percent. $($Ignore any tax loss carryforward provision and assume interest expense is fully deductible.$)$

a$.$ What is the company's net income?

Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

b$.$ What is its operating cash flow?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$