During $2021,$ Raines Umbrella Corporation had sales of $$730,000.$ Cost of goods sold,

administrative and selling expenses, and depreciation expenses were $$450,000,$

$$90,000,$ and $$160,000,$ respectively. In addition, the company had an interest expense

of $$92,000$ 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.$)$