A rectаngulаr beаm has a crоss sectiоn оf b = 14 in., h = 26 in., and d = 23.5 in. It is reinforced with two No. 6 Grade 60 bars. The concrete strength is 8,500 psi (normal weight). The beam has Grade 60 No. 3 stirrups. Determine the neutral axis location of the cracked beam (measured from the top of the beam).