Nanticoke Industries had the following operating results for 2018: sales $22,800; cost of goods sold = $16,050; depreciation expense = $4,050; interest expense = $1,830; dividends paid = $1,300. At the beginning of the year, net assets were $13,650, current assets were $4,800, and current liabilities were $2,700. At the end of the year, net fixed assets were $16,800, current assets were $5,930, and current liabilities were $3,150. The tax rate for 2018 was 34%. a. What is net income for 2018? (Do not round the intermediate calculations. Round the final answer to 2 decimal places. Omit $ sign in your response.) Net income $ b. What is the operating cash flow for 2018? (Do not round the intermediate calculations. Round the final answer to 2 decimal places. Omit $ sign in your response.) Operating cash flow $