create a contingency table for gpa

Balance Sheet: 2011 2010 2011 2010 Cash and equivalents 9,000 10,800 13,000 Accounts payable 14,000 6,700 Accounts receivable 5,150 Notes payable 30,000 25,000 6,000 28.125 Inventories 7.600 21.000 Accruals 72,125 Total current assets Total current abilities 25,100 59,000 47.000 20,150 15,000 50,000 Net fixed assets 15,000 Long-term debt Total debt 40,100 35,150 Common stock 50,000 50,000 Retained earnings 32,025 20,850 Total equity 82.925 70,850 106,000 Total assets 122,125 106,000 Total liab, and equity 122,125 Income Statement: 2011 Sales 214,000 Operating costs excl. depreciation 170,000 EBITDA 44,000 Depreciation 5,000 EBIT 39,000 Interest expense 1.750 EBT 37,250 Taxes (40%) 14,900 Net income 22,350 a) What was net operating working capital for 2010 and 20112 b) What was the company's free cash flow