During 2021, Raines Umbrella Corporation had sales of $721,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $448,000, $96,000, and $141,500, respectively. In addition, the company had an interest expense of $71,000 and a tax rate of 23 percent. (Ignore any tax loss carryforward provisions and assume interest expense is fully deductible.) a. What is the company's net income/loss for 2021 ? (Do not round intermediate calculations and enter your answer as a positive value.) b. What is the company's operating cash flow? (Do not round intermediate calculations.)