Net Income and OCF During $2021,$ Raines Umbrella Corp. had sales of $$865,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were $$535,000,$$$125,000,$ and $$170,000,$ respectively. In addition, the company had an interest expense of $$90,000$ and a tax rate of $25$ percent. $($Ignore any tax loss carryforward provisions and assume interest expense is fully deductible.$)$

a$.$ What is the company's net income for $2021?$

b$.$ What is its operating cash flow?

c$.$ Explain your results in parts $($a$)$ and $($b$).$