St$.$ Timlin Corporation made sales of $$890$ million during $20$X$6.$ Of this$$ amount, St$.$ Timlin collected cash for all but $$28$ million. The$$ company's cost of goods sold was $$255$million$,$ and all other expenses for the year totaled $$345$ million.$$ Also, during $20$X$6,$ St$.$ Timlin paid $$350$ million for its inventory and $$275$ million for everything else. Beginning cash was $$200$ million. St$.$ Timlin$\text{'}$s top management is interviewing you for a job and they ask two$$ questions:

a$.$How much was St$.$ Timlin$\text{'}$s net income for $20$X$6?$

b$.$How much was St$.$ Timlin$\text{'}$s cash balance at the end of $20$X$6?$

You will get the job only if you answer both questions correctly.