Below is the balance sheet for Southern Comfort Company for December 31 of 2020 and 2021.

	2020	2021			2020	2021
Cash	1,650	2,200		Accounts payable	4,950	6,600
Accounts receivable	4,950	6,600		Current liabilities	4,950	6,600
Inventory	4,950	6,600		Long-term debt	9,900	13,200
Current assets	11,550	15,400		Total liabilities	14,850	19,800
Net fixed assets	21,450	28,600		Equity	18,150	24,200
Total assets	33,000	44,000		Total liab. & equity	33,000	44,000

A partial income statement for 2021 is also given:

	Amount
Sales	105,600
Operating costs except dep.	58,080
Depreciation	15,840
Interest	10,560
Taxes (34%)

1: What was net income in 2021? SOLVED

	Amount
Sales	105,600
Operating costs except dep.	58,080
Depreciation	15,840
EBIT	31,680
Interest	10,560
EBT	21,120
Taxes (34%)	7,181
Net income	13,939

2. What was NOPAT + depreciation in 2021?

3. What was capital expenditure in 2021?

4. What was the change in net operating working capital during 2021? (Assuming no excess cash)

5. What was the free cash flow in 2021?