During $2021,$ Raines Umbrella Corporation had sales of $$940,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were $$680,000,$ $$85,000,$ and $$165,000,$ respectively. In addition, the company had an interest expense of $$53,000$ and a tax rate of $21$ percent. $($Ignore any tax loss carryforward provisions and assume that interest is fully deductible.$)$

a$.$ What is the company's net income for $2021?($A negative answer should be indicated by a minus sign. Do not round intermediate calculations.$)$

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