During 2018, Raines Umbrella Corp. had sales of $766,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $463,000, $103,500, and $149,000, respectively. In addition, the company had an interest expense of $74,000 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.)