Need help with this one. The answer is clearly not $78,000.

During 2019, Rainbow Umbrella Corp. had sales of $910,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $648,000, $125,000, and $170,000, respectively. In addition, the company had an Interest expense of $59,000 and a tax rate of 21 percent. (Assume that interest is fully deductible.) a. What is the company's net income for 2019? (A negative answer should be indicated by a minus sign. Do not round Intermediate calculations.) b. What is its operating cash flow? (Do not round Intermediate calculations.) Answer is complete but not entirely correct. a. Net income S -92,000 78,000 b. Operating cash flow $