Solaris Corporation prepared the following estimates for the four quarters of the ciurrantwonailit. Additional Information - First-quarter administrative costs include the $170,000 annual insurance premium. - Advertising costs paid in the second quarter relate to television adivertisements that will be broadicast throughout the entre year: - No specialitems affect income during the year. - The company estimates an effective income tax rate for the year of 25 percent. a. Assuming that octual results do not vary from the estimates provided. determine the amount of net income to be reported each quarter of the current year. b. Assume that actual resuls do norvary from the estimotes provided except for that in the third quartec, the estmated annual effective ancome tax rate is revised downward to 22 percent. Determine the amount of net income to be reported each cuarter of the current year