Elmdale Enterprises is deciding whether to expand its production facilities. Although long$-$term cash flows are difficult

to estimate, management has projected the following cash flows for the first two years $($in millions of dollars$)$: $($Click on

the following icon $$ in order to copy its contents into a spreadsheet.$)$

a$.$ What are the incremental earnings for this project for years $1$ and $2?$

b$.$ What are the free cash flows for this project for the first two years?

a$.$ What are the incremental earnings for this project for years $1$ and $2?$

The incremental earnings for year $1$ is $ million. $($Round to one decimal place.$)$