During 2018, Raines Umbrella Corp. had sales of $760,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $461,000,- $102,500, and $148,000, respectively. In addition, the company had an interest expense of $73,600 and a tax rate of 21 percent. (Ignore any tax loss carryforward provisions and assume interest expense is fully tax deductible.) a. What is the company's 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.) b. Operating cash flow