During the year, the Boots and Shoes Company had gross sales of $925,000. The firms cost of goods sold and selling expenses were $515,500 and $220,000, respectively. The company also had notes payable of $520,000. These notes carried an interest rate of 3%. Depreciation was $130,500. The tax rate was 21 percent. Find the company's operating cash flow and net income. Round to the nearest dollar.