Balance Sheets as of December 31 2016 2015 $ 15,000 35,000 33,320 $ 83,320 48,000 $131,320 $ 14,000 30,000 27.000 $ 71,000 46,000 $117.000 Assets Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities Long-term bonds Total liabilities Common stock (4,000 shares) Retained earnings Common equity Total liabilities and equity $ 9,000 6,000 $ 10,100 8,000 7,000 $ 25,100 20,000 $ 45,100 40,000 46,220 $ 86,220 $131,320 5,050 $ 20,050 20,000 $ 40,050 40,000 36,950 $ 76,950 $ 117,000 Income Statement for Year Ending December 31, 2016 Sales Operating costs excluding depreciation amortization EBITDA Depreciation & amortization EBIT Interest Taxes (40%) Net income Dividends paid $210,000 160,000 $ 50,000 6,000 $ 44,000 5,350 $ 38,650 15,460 $ 23,190 $ 13,920 For year-end 2016: What is the net operating working capital? What is the free cash flow? Assuming a 10% after-tax cost of capital, what is the EVA? Assuming a $25 stock price, what is the P/E ratio? Round your answer to two decimal places