During $2021,$ Raines Umbrella Corporation had sales of $724,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were$449,000,96,500,$ and$142,000,$ respectively. In addition, the company had an interest expense of $71,200$ 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.$)[[$a$.$ Net loss, $,29,900],[$b$.$ Operating cash flow,,$187,500]]$ BOTH ANSWERS I HAVE ARE WRONG. PLEASE HELP