Arlington Corporation's financial statements (dollars and shares are in millions) are provided here. Balance Sheets as of December 31 2018 2017 Assets Cash and equivalents $ 15,000 $ 14,000 Accounts receivable 25,000 20,000 Inventories 20,275 17,000 Total current assets $ 60,275 $ 51,000 Net plant and equipment 49,000 48,000 Total assets $109,275 $99,000 Liabilities and Equity Accounts payable $ 10,600 $ 8,500 Accruals 7,300 6,000 Notes payable 7,000 5,000 Total current liabilities $ 24,900 $ 19,500 Liabilities and Equity Accounts payable $ 10,600 $ 8,500 Accruals 7,300 6,000 Notes payable 7,000 5,000 Total current liabilities $ 24,900 $ 19,500 Long-term bonds 15,000 15,000 Total liabilities $ 39,900 $ 34,500 Common stock (4,000 shares) 60,000 60,000 Retained earnings 9,375 4,500 Common equity $ 69,375 $ 64,500 Total liabilities and equity $109,275 $99,000 Income Statement for Year Ending December 31, 2018 Sales $217,000 Operating costs excluding depreciation and amortization 170,000 EBITDA $ 47,000 Depreciation & amortization 4,000 EBIT $ 43,000 Interest 7,450 EBT $ 35,550 Taxes (40%) 14,220 Net income $ 21,330 Dividends paid 16,455 Enter your answers in millions. For example, an answer of $25,000,000,000 should be entered as 25,000. Round your answers to the nearest whole number, if necessary. a. What was net operating working capital for 2017 and 2018? Assume that all cash is excess cash; i.e., this cash is not needed for operating purposes. 2017 $ million 2018 S million b. What was Arlington's 2018 free cash flow? $ million C. Construct Arlington's 2018 statement of stockholders' equity. Statement of Stockholders' Equity, 2018 Common Stock Retained Earnings Shares Amount Balances, 12/31/17 million $ million $ Total Stockholders' Equity million $ million 2018 Net Income million Cash Dividends million million Addition to retained earnings Balances, 12/31/18 million $ million $ million $ d. What was Arlington's 2018 EVA? Assume that its after-tax cost of capital is 10%. Round your answer to two decimal places. million S million e. What was Arlington's MVA at year-end 2018? Assume that its stock price at December 31, 2018 was $25. Round your answer to two decimal places