Below is Rupert Ltd's income statement and two balance sheets: Rupert Ltd Income Statement for year ending 30th June 2021 Rupert Ltd Balance Sheet as at 30th June Sm 2021 2020 Sales 700 $m $m S COGS 240 Assets Operating expense 100 Current assets 100 73 Ti Depreciation 50 PPE Interest expense 10 Cost 600 920 Income before tax 300 Accumul. depr. 150 100 Tax at 30% 90 Carrying amount 450 820 Net income 210 Total assets 550 893 Liabilities Current liabilities 60 50 Non-current liabilities 130 120 Owners' equity Retained earnings 80 100 Contributed equity 280 623 Total Land OE 550 893 A. Calculate the increase in Net Working capital. (1 mark) B. Calculate the net capital expenditure. (1 mark) C. D Calculate the firm free cash flow (FFCF or Cash flow from assets CFFA). (1 mark) Referring to the above example, suggest what business activity may have caused the change in net working capital. (1 mark) Type your answers in the text box below, ensuring that you clearly label each of the 4 answers (A, B, C, D)