Arlington Corporation's financial statements (dollars and shares are in millions) are provided here. Balance Sheets as of December 31 2021 2020 Assets Cash and equivalents $ 15,000 $ 14,000 Accounts receivable 25,000 20,000 Inventories 22,840 18,000 Total current assets $ 62,840 $ 52,000 Net plant and equipment 50,000 48,000 Total assets 5112.840 $100,000 Liabilities and Equity Accounts payable $ 11,000 S 9,000 Accruals 7,500 5,000 Notes payable 6,600 5,300 Total current liabilities $ 25,100 $ 19,300 Long-term bonds 15,000 15,000 $ 40,100 $ 34,300 Total liabilities Common stock (4,000 shares) 50,000 50,000 Retained earnings 22,740 15,700 Common equity $ 72,740 $ 65,700 Total liabilities and equity S112,840 $100,000 Income Statement for Year Ending December 31, 2021 Income Statement for Year Ending December 31, 2021 Sales S234,000 Operating costs excluding depreciation and amortization 190,000 EBITDA $ 44,000 Depreciation & amortization 6,000 EBIT $ 38,000 Interest 1,250 EBT $36.750 Taxes (25%) 9,187.50 Net income $27,562.50 Dividends paid $20,522.50 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 2020 and 2021? Assume that all cash is excess cash; i.e., this cash is not needed for operating purposes. 2020 $ million 2021 $ million b. What was Arlington's 2021 free cash flow? million c. Construct Arlington's 2021 statement of stockholders' equity. Statement of Stockholders' Equity, 2021 $ Common Stock Retained Earnings Total Stockholders Equity Shares Amount Balances, 12/31/20 million S million $ million S million 2021 Net Income million Cash Dividends million million Addition to retained earnings Balances, 12/31/21 million S million $ million S million d. What was Arlington's 2021 EVA? Assume that its after-tax cost of capital is 10%. Round your answer to the nearest cent. $ million e. What was Arlington's MVA at year-end 2021? Assume that its stock price at December 31, 2021 was $25. Round your answer to the nearest cent. million $