During $2020,$ Raines Umbrella Corp. had sales of $$790,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were $$610,000,$ $$85,000,$ and $$190,000,$ respectively. In addition, the company had an interest expense of $$52,000$ and a tax rate of $21$ percent. $($Assume that interest is fully deductible.$)$

a$.$ What was the company$$s net income or net loss for $2020?($Do not round intermediate calculations. Input your answer as a positive value.$)$

b$.$ What was its operating cash flow? $($Do not round intermediate calculations.$)$