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.)