During 2018, Raines Umbrella Corp. had sales of $715,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $446,000, $95,000, and $140,500, respectively. In addition, the company had an interest expense of $70,600 and a tax rate of 21 percent. (Ignore any tax loss carry forward provisions and assume interest expense is fully tax deductible.)

a. What is the companys net income/loss for 2018? (Do not round intermediate calculations. Enter your answer as a positive value.)

b. What is the company's operating cash flow? (Do not round intermediate calculations.)