During $2021,$ Raines Umbrella Corporation had sales of $$769,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were $$464,000,$ $$104,000,$ and $$149,500,$ respectively. In addition, the company had an interest expense of $$74,200$ and a tax rate of $24$ 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.$)$

$\backslash$table$[[$a$.$ Net income$]]$