Raines Umbrella

During 2011 Raines Umbrella had sales of $550,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $250,000, $66,000, and $56,000 respectively. In addition, the company had an interest expense of $42,000, and a tax rate of 25 percent. (Ignore any tax loss carry-back or carry-forward provisions.)

1. What is united corporations net income for 2011?

2. What is the operating cash flow.