A firm currently has $30M of cash, $20M of accounts receivable, $45M of inventory and $10M in taxes payable. The firm plans to finance some of its inventory next year with trade credit. As a result, cash needs will decrease to $10M, accounts payable will be $40M and inventory will increase to in $60M. Then, the year after that, the firm plans to use just-in-time inventory management rather than trade credit to reduce its cost of stocking inventory, which would reduce its inventory to $5M and accounts payable to $0 and increase cash needs to $15M. (Assume taxes payable and accounts receivable are not affected by any of these changes.) What are the firms expected cash flows related to working capital for the next two years?