Net Income and OCF During the year, Raines Umbrella Corp. had sales of $675,000. Cost of goods sold, administrative and selling expenses, and depreciation expense were $435,000,$85,000, and $125,000 respectively. In addition, the company had an interest expense of $70,000 and a tax rate of 21 percent. (Ignore any tax loss carryforward provision and assume interest expense is fully deductible.) 4 What is the company's net income? What is its operating cash flow