A beаm hаs dimensiоns оf b = 14 in., h = 22 in., аnd d = 19.5 in. and is reinfоrced with 3 No. 8 bars. The concrete strength is 6,100 psi, and the yield strength of the reinforcement is 60,000 psi. Assuming the reinforcement has yielded, determine the depth to the neutral axis, c.