During $2023,$ Raines Umbrella Corporation had sales of $$870,000.$ Cost of goods sold, administrative and selling expenses, and depreciation expenses were $$580,000,$ $$90,000,$ and $$150,000,$ respectively. In addition, the company had an interest expense of $$89,000$ and a tax rate of $21$ percent. $($Assume that interest is fully deductible.$)$

What was the company$$s net income or net loss for $2023?$

Note: Do not round intermediate calculations. Input your answer as a positive value.

What was its operating cash flow?

Note: Do not round intermediate calculations.