Vincents Company. has had sales this year of $1,000,000.

Vincents Company. has had sales this year of $1,000,000. Their selling and administrative expense was $220,000, COGS was $425,000, Interest Expense of $20,000, outstanding debt was $150,000 and depreciation was $75,000. Timmons has a 40% corporate tax rate. What is net income for the year?? What is OCF?? Please explain in detail