A proposed investment opportunity involves the purchase today (Year 0) of an equipment that costs $400M (M = million). The new equipment will have a life of 4 years, and it will depreciate by $100M per year over the next four years. The sales of the goods in this investment opportunity will be equal to $200M per year for the first two years (starting in year 1) and $300M per year for the third year and the fourth year. The costs of goods sold will be equal to 40% of the sales in the same year. The corporate tax rate is 20%. The cost of capital is 12%. Build the cash flow table and calculate the yearly free cash flow of this investment opportunity using the information above.