During 2010, Raines Umbrella Corp. had sales of $750,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $610,000, $125,000, and $170,000, respectively. In addition, the company had an interest expense of $60,000 and a tax rate of 35 percent. (Ignore any tax loss carry back or carry forward provisions.) What is Raines’s net income for 2010?
What is its operating cash flow?