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Good Morning Inc., reported net income of $273,000 for the year ended December 31, 2020. If the company paid dividends totaling $100,000 and used the balance of the net income to retire (pay off) long-term debt, what will be the effect on the long term debt (LTD) and the the earnings (RE)? Select one: O a. LTD balance decrease by $175,000 O b. LTD balance decrease by $173,000 O C. LTD balance decrease by $137,000 O d. LTD balance decrease by $371,000 RE balance increase by $175,000 RE balance increase by $173,000 RE balance increase by $137,000 RE balance increase by $371,000 The following data are selected from the balance sheets and income statement of Karam Corporation. Assets Dec 2020 Dec 2019 Cash 3,000 4,500 5,400 Marketable securities 3,600 Accounts receivable 6,000 8,700 5,400 8,400 Inventories Total current assets 24,600 20,400 Gross fixed assets 88,500 84,300 Less: Accumulated depreciation 44,100 39,300 Net fixed assets 44,400 45,000 Total assets 69,000 65,400 Liabilities and Stockholders Equity Accounts payable Notes payable 4,500 4,800 8,400 6,600 Accruals 600 900 13,800 12,000 Total current liabilities Long-term liabilities Total liabilities 15,000 28,800 15,000 27,000 Common stock 30,000 30,000 10,200 8,400 40,200 38,400 Retained earnings Total stockholders' equity Total liabilities and stockholders' Equity 69,000 65,400 Karam Income Statement data 2020 Depreciation expense 4,800 EBIT 8,100 Interest expense 1,101 Net profit after tax 4,200 Tax rate 21% Calculate the firm's net operating profit (NOP) after tax and the operating cash flow (OCF) for the year ended 31 December 2020. Select one: O a. NOP = $5,075 OCF = $11,875 O b. NOP = $3,318 OCF = $8,118 O c. NOP = $6,775 OCF = $10,975 O d. NOP = $7,075 OCF = $11,875