During 2021, Raines Umbrella Corporation had sales of $865,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $535.000, $125,000, and $170,000, respectively. In addition, the company had an interest expense of $90,000 and a tax rate of 25 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.)