3. In considering an expansion of the factory, your firm has estimated changes in cash flows for the first two years of the expansion as follows (in millions of ): Year 2 Year 1 87.63 22.74 110.45 33.37 20 20 Revenue Cost of goods sold and operating expense Depreciation Increase in net working capital Capital expenditure Corporate tax rate 5 7 10 19.00% 17 19.00% a. Compute earnings for years 1 and 2. b. Compute free cash flow for years 1 and 2