During 2021, Raines Umbrella Corporation 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 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.)