During the year, the Senbet Discount Tire Company had gross sales of $$552,400.$ The company's cost of goods sold and selling expenses were $$186,500$ and $$108,700,$ respectively. The company also had debt of $$493,000,$ which carried an interest rate of $6$ percent. Depreciation was $$64,800.$ The tax rate was $23$ 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$.,32.)$