either complete part a and b or b and c please.

2019 2018 Assets Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets $ 14,000 $ 13,000 35,000 25,000 33,040 23,000 $ 82,040 $ 61,000 53,000 48,000 $135,040 $109,000 Liabilities and Equity Accounts payable $ 10,500 $ 9,000 Accruals 7,700 5,000 Notes payable 6,600 5,150 Total current liabilities $ 24,800 $ 19,150 Long-term bonds 10,000 10,000 Total liabilities $ 34,800 $ 29,150 Common stock (4,000 shares) 40,000 40,000 Retained earnings 60,240 39,850 Common equity $ 100,240 $ 79,850 Total liabilities and equity $135,040 $109,000 Income Statement for Year Ending December 31, 2019 Sales $237,000 Operating costs excluding depreciation and 190,000 amortization EBITDA $ 47,000 Depreciation & amortization 6,000 EBIT $ 41,000 Interest 1,850 $ 39,150 Taxes (25%) 9,787.50 Net income $ 29,362.50 Dividends paid 8,972.50 Enter your answers in millions. For example, an answer of $25,000,000,000 should be entered as 25,000. Round your answers to the nearest whole number, if necessary. a. What was net operating working capital for 2018 and 2019? Assume that all cash is excess cash; i.e., this cash is not needed for operating purposes. 2018$ million 2019$ million b. What was Arlington's 2019 free cash flow? $ million c. Construct Arlington's 2019 statement of stockholders' equity. Statement of Stockholders' Equity, 2019 Common Stock Retained Total Shares Amount Earnings Stockholders' Equity Balances, 12/31/18 million $ $ million million million 2019 Net Income million Cash Dividends million