Western Country Corporation made sales of $750 million during 2021. Of this amount, Western Country collected cash for $670 million. The company's cost of goods sold was $270 million, and all other expenses for the year totaled $250 million. Also during 2021, Western Country paid $430 million for its inventory and $295 million for everything else. Beginning cash was $105 million. a. How much was Western Country's net income for 2021? b. How much was Western Country's cash balance at the end of 2021?