Adidas bought a $44.9 million piece of equipment. It will be depreciated by $11.23 million per year over 4 years, starting this year (i.e., the same year they purchased it). Suppose Adidas' tax rate is 40%.

a. What impact will the cost of the purchase have on earnings for each of the next 4 years? (in millions)

b1. The impact on the firm's cash flow in Year 1 is $ ___ million. (Round to two decimal places. Use a negative sign for a decrease in value.)

b2. The impact on the firm's cash flow in years 2 through 4 is $___ million. (Round to two decimal places. Use a negative sign for a decrease in value.)