During 2018, raines umbrella corp. had sales of $754,000. cost of goods sold, administrative and selling expenses, and depreciation expenses were $459,000, $101,500, and $147,000, respectively. in addition, the company had an interest expense of $73,200 and a tax rate of 24 percent. (ignore any tax loss carryforward provisions and assume interest expense is fully tax deductible.) (a) what is the company’s 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)