Nokela Industries purchases a $$$$36\mathrm{.}4$ million$$ cyclo$-$converter. The$$ cyclo$-$converter will be depreciated by $$$$9\mathrm{.}1$ million per year over $4$years$,$ starting this year. Suppose Nokela$\text{'}$s tax rate is $28\%.$

a$.$ What impact will the cost of the purchase have on earnings for each of the next $4$years$?$

b$.$ What impact will the cost of the purchase have on the$$ firm's cash flow for the next $4$years$?$