a$.$ Fill in the missing numbers in the following income statement:

Note: Do not round intermediate calculations and round your answers to the nearest whole number, e$.$g$.32.$

$\backslash$table$[[$Sales$,$$$,544,300],[$Costs$,,349,300],[$Depreciation$,,97,300],[$EBIT$,,],[$Taxes $(21\%),,],[$Net income,,$]]$

b$.$ What is the OCF?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.32.$

c$.$ What is the depreciation tax shield?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.32.$

b$.$ OCF

c$.$ Depreciation tax shield