During $2021,$ Raines Umbrella Corporation had sales of $$727,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were $$450,000,$ $$97,000,$ and $$142,500,$ respectively. In addition, the company had an interest expense of $$71,400$ and a tax rate of $25$ percent. $($Ignore any tax loss carryforward provisions and assume interest expense is fully deductible.$)$

a$.$ What is 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.$)$

Answer is complete but not entirely correct.

$\backslash$table$[[$a$.$ Net loss,$$,25,900x$