Over the last five years, corporation A has been consistently profitable. Its earnings before taxes were as follows: Year Earnings 1 2 3 4 5 $1,200 $3,100 $4,200 $5,400 $4,400 a. If the corporate tax rate was 27 percent, what were the firm's income taxes for each year? Round your answers to the nearest dollar. Year Taxes 1 $ 2 3 4 5 $ $ $ $ b. Unfortunately, in year 6 the firm experienced a major decline in sales, which resulted in a loss of $11,700. What impact will the loss have on the firm's taxes for each year if the permitted carry-back is two years? If the answer is zero, enter "0". Round your answers to the nearest dollar. Year 1 2 3 4 5 New $ $ $ $ $ Taxes Total tax refund: $