of $5$ percent.

$\backslash$table$[[$Determination of Earnings,Year $1,,],[,,$Year $2$ Year $3,],[$Earnings before Depreciation and Taxes,$22,000,22,000,22,000],[$Depreciation$,13,000,13,000,13,000],[$Taxable Income,$9,000,9,000,9,000],[$Taxes $(20\%),1,800,1,800,1,800],[$Net Income,$7,200,7,200,7,200]]$

$\backslash$table$[[$Determination of Cash Flows,Year $1,$Year $2,$Year $3],[$Net Income,$7,200,7,200,7,200],[$Depreciation$,13,000,13,000,13,000],[,-3,000,0,3,000],[$Change in Inventory,,,$],[$Cash Flow,$17,200,20,200,23,200]]$

a$.$ $$7,200$

b$.$ $$15\mathrm{.}744$

c$.$ $$23,200$

d$.$ $$54,744$