During 2021, Raines Umbrella Corporation 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 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.) Answer is complete but not entirely correct. 158,000 a. Net loss b. Operating cash flow 54,000 X