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	35,000		25,000
Inventories	32,140		23,000
Total current assets	$ 82,140		$ 62,000
Net plant and equipment	46,000		45,000
Total assets	$128,140		$107,000
Liabilities and Equity
Accounts payable	$ 10,400		$ 8,500
Accruals	7,800		7,000
Notes payable	6,100		5,050
Total current liabilities	$ 24,300		$ 20,550
Long-term bonds	10,000		10,000
Total liabilities	$ 34,300		$ 30,550
Common stock (4,000 shares)	40,000		40,000
Retained earnings	53,840		36,450
Common equity	$ 93,840		$ 76,450
Total liabilities and equity	$128,140		$107,000

Income Statement for Year Ending December 31, 2018
Sales	$230,000
Operating costs excluding depreciation and amortization	180,000
EBITDA	$ 50,000
Depreciation & amortization	8,000
EBIT	$ 42,000
Interest	6,250
EBT	$ 35,750
Taxes (40%)	14,300
Net income	$ 21,450
Dividends paid	4,060

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.

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	$ {C} million
2018	$ {C} million

What was Arlington's 2018 free cash flow? $ million

Construct Arlington's 2018 statement of stockholders' equity.

Statement of Stockholders' Equity, 2018
	Common Stock		Retained Earnings	Total Stockholders' Equity
	Shares	Amount
Balances, 12/31/17	million	$ million	$ million	$ million
2018 Net Income			million
Cash Dividends			million
Addition to retained earnings				million
Balances, 12/31/18	million	$ million	$ million	$ million

What was Arlington's 2018 EVA? Assume that its after-tax cost of capital is 10%. Round your answer to two decimal places. $ {C} million

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. $ million