Please answer in detail.

A company had the following operating results for the most recent fiscal year: sales = $61,000, cost of goods sold = $45,000, depreciation expense = $8,000, interest expense = $1,000, dividends paid = $1,500. At the beginning of the year, net fixed assets were $40,000, current assets were $10,000, and current liabilities were $7,500. At the end of the year, net fixed assets were $42,000, current assets were $15,500, and current liabilities were $9,000. The tax rate for the fiscal year was 34%.

What is the net income for the most recent fiscal year? AND What is the operating cash flow for the most recent fiscal year?