During $2021,$ Raines Umbrella Corporation had sales of $$742,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were $$455,000,$ $$99,500,$ and $$145,000,$ respectively. In addition, the company had an interest expense of $$72,400$ and a tax rate of $25$ 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.$)$