Arlington Corporation's financial statements (dollars and shares are in millions) are provided here. Balance Sheets as of December 31 2021 2020 Assets $ 14,000 Cash and equivalents Accounts receivable Inventories $ 15,000 35,000 30,000 31,795 29,000 Total current assets $ 81,795 52,000 $ 73,000 48,000 Net plant and equipment Total assets $133,795 $121,000 $ 10,300 $ 9,000 7,200 6,000 Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities Long-term bonds 6,800 5,200 $ 24,300 $ 20,200 15,000 15,000 Total liabilities $ 35,200 $ 39,300 40,000 54,495 Common stock (4,000 shares) Retained earnings 40,000 45,800 Common equity $ 94,495 $ 85,800 Total liabilities and equity $133,795 $121,000 Income Statement for Year Ending December 31, 2021 $240,000 Sales Operating costs excluding depreciation and amortization 190,000 EBITDA $ 50,000 Depreciation & amortization 5,000 EBIT $ 45,000 Interest 7,900 EBT $ 37,100 Taxes (25%) 9,275.00 Net income $27,825.00 Dividends paid $19,130.00 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. C. Construct Arlington's 2021 statement of stockholders' equity. Statement of Stockholders' Equity, 2021 Common Stock Retained Total Shares Earnings Amount Stockholders' Equity million $ $ $ Balances, 12/31/20 million million million million 2021 Net Income Cash Dividends million million Addition to retained earnings million $ $ $ Balances, 12/31/21 million million 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