During the year, the Vanshika and UB Akpan Discount Tire company had gross sales of

$865,000

. The firm's cost of goods sold and selling expenses were

$455,000

and

$210,000

respectively. The company also had notes payable of

$680,000

. These notes carried an interest rate of 4 percent. Depreciation was

$105,000

. The tax rate was 21 percent.\ a) What was the company's net income?\ b) What was the company's operating cash flow?