During 2023$,$ Zach Industries had sales of $160,000, costs of goods sold of $106,000$,$ selling expense of $16,000, general and administrative expenses of $10,000,$,$ depreciation expenses of $10,000, interest expense of $6,100$.$ The tax 

 

rate is of 40%.

 

 ($($a)$)$ What were Zachs earnings before interest and taxes for 2023?$($b)$)$ What was Zachs net income? 

 

($($c)$)$ What was its operating cash flow?