During 2023, Ewha Corp had sales of $650,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $540,000, $85,000, and $135,000, respectively. In addition, the company had an interest expense of $75,000 and a tax rate of 35 percent. (Ignore any tax loss carryback of carry forward provisions.) a. What is Ewha Corp's net income for 2023? b. What is its operating cash flow? In Problem 2, suppose Ewha Corp paid out $30,000 in cash dividends. If spending on net fixed assets and net working capital was zero, and if no new stock was issued during the year, what is the increased amount in the firm's long-term debt account?