24 During 2021, Raines Umbrella Corporation had sales of $724,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $449,000, $96,500, and $142,000, respectively. In addition, the company had an interest expense of $71,200 and a tax rate of 24 percent. (Ignore any tax loss carryforward provisions and assume interest expense is fully deductible.) 1 points a. What is the company's net income/loss for 2021? (Do not round intermediate calculations and enter your answer as a positive value.) b. What is the company's operating cash flow? (Do not round intermediate calculations.) eBook Hint b. Operating cash flow Print References