During 2018, Raines Umbrella Corp. had sales of $733,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $452,000, $98,000, and $143,500, respectively. In addition, the company had an interest expense of $71,800 and a tax rate of 22 percent. (Ignore any tax loss carryforward provisions and assume interest expense is fully tax deductible.)

a.	What is the companys net 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.)