During the year, the Senbet 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 carried an interest rate of $8$ percent. Depreciation was $$64,500.$ The tax rate was $22$ percent.

a$.$ What was the company's net income? $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$

b$.$ What was the company$$s operating cash flow? $($Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.)$