During $2021,$ Raines Umbrella Corporation had sales of $$715,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were $$446,000,$ $$95,000,$ and $$140,500,$ respectively. In addition, the company had an interest expense of $$70,600$ and a tax rate of $21$ percent. $($Ignore any tax loss carryforward provisions and assume interest expense is fully deductible.$)$

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.$)$