Last year, a company reported $15m of sales. Operating costs excluding depreciation were 70% of sales. Depreciation was reported as $1.5m. The company had $1m of bonds outstanding that carry a 2.5% interest rate, and its federal-plus-state income tax rate was 25%. This year's data are expected to remain unchanged except for depreciation, which is expected to increase by $100,000. By how much will the depreciation change cause the firm's net after-tax income and its net cash flow to change? You are required to create a full income statement for the last year and the current year.