Dixie's sales for the year 2021 were $1,678,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $1,141,000, $304,000, and $143,000, respectively. In addition, the company had an interest expense of $74,000 and a tax rate of 23 percent. a. Prepare the income statement of the company for 2021. b. Calculate the NOPAT and net income of the company. Why is NOPAT a better measure of the company's operational result than net income?