During 2018, Raines Umbrella Corp. had sales of $736,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $453,000, $98,500, and $144,000, respectively. In addition, the company had an interest expense of $72,000 and a tax rate of 23 percent. (Ignore any tax loss carryforward 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.)