During 2010. Raines Umbrella Corp had sales of $850, 000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $610, 000. $110, 000, and $140, 000, respectively In addition, the company had an interest expense of $85,000 and a tax rate of 35 percent (Ignore any tax loss carryback or carryforward provisions) What is Raines's net income (loss) for 2010? (Input the amount as a positive value.) What is its operating cash flow