Balance Sheets as of December 31 Assets Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets 2021 2020 $ 15,000 $ 14,000 35,000 30,000 32,645 26,000 $ 82,645 $70,000 47,000 45,000 $129,645 $115,000 Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities Long-term bonds Total liabilities Common stock (4,000 shares) Retained earnings $ 10,600 7,700 6,700 $ 25,000 $ 8,000 7,000 5,000 $ 40,000 50,000 $ 20,000 20,000 20,000 $ 45,000 50,000 34,645 25,000 Common equity $ 84,645 $75,000 Total liabilities and equity $129,645 $115,000 Income Statement for Year Ending December 31, 2021 Sales $201,000 Operating costs excluding depreciation and amortization 150,000 EBITDA $51,000 Depreciation & amortization EBIT Interest EBT Taxes (25%) Net income Dividends paid 7,000 $ 44,000 8,350 $ 35,650 8,912.50 $26,737.50 $17,092.50 Enter your answers in millions. For example, an answer of $25,000,000,000 should be entered as 25,000. Round your answers to the nearest whole number, if necessary. a. What was net operating working capital for 2020 and 2021? Assume that all cash is excess cash; i.e., this cash is not needed for operating purposes. 2020$ 20215 million million b. What was Arlington's 2021 free cash flow? $ million c. Construct Arlington's 2021 statement of stockholders' equity. Balances, 12/31/20 2021 Net Income Cash Dividends Statement of Stockholders' Equity, 2021 Common Stock Retained Total Stockholders' Shares Amount Earnings Equity million $ million $ million $ million million million Addition to retained earnings million Balances, 12/31/21 million $ 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 20217 Assume that its stock price at December 31, 2021 was $25. Round your answer to the nearest cent. million