The most recent year's income statement for Milner Millworks, Inc. showed $$497,000$ in total sales revenue;

$$262,000$ in cash$-$based cost of goods sold; $$82,500$ in depreciation expense; and $$68,250$ in interest paid. The

company's average income tax rate was $26\%($state plus federal combined$).$ Compute Milner's net income and

operating cash flow for the year.