During the year, the Senbet Discount Tire Company had gross sales of $535,900. The company’s cost of goods sold and selling expenses were $176,600 and $103,200, respectively. The company also had debt of $482,000, which carried an interest rate of 7 percent. Depreciation was $61,500. The tax rate was 22 percent.

**a.**What was the company’s net income? **(Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)**

**b.**What was the company’s operating cash flow? **(Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)**