During $2018,$ Raines Umbrella Corp. had sales of $$754,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were $$459,000,$ $$101,500,$ and $$147,000,$ respectively. In addition, the company had an interest expense of $$73,200$ and a tax rate of $24$ percent. $($Ignore any tax loss carryforward provisions and assume interest expense is fully tax deductible.$)$

a$.$ What is the company$$s net income$/$loss for $2018?($Do not round intermediate calculations. Enter your answer as a positive value.$)$

b$.$ What is the company's operating cash flow? $($Do not round intermediate calculations.$)$