During the year, the Senbert Discount Tire Company had gross sales of $$550,900.$ The company's cost of goods sold and selling expenses were $$185,600$ and $$108,200,$ respectively. The company also had debt of $$492,000,$ which carries an interest rate of $8\%.$ Depreciation was $64,500.$ The tax rate was $22\%.$

a$.$ What was the company's net income? $($Do not round intermediate calculations and round your answers to the nearest whole number$)$

b$.$ What was the company's operating cash flow? $($Do not round intermediate calculations and round your answers to the nearest whole number$)$