Etobicoke 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):

	Year 1	Year 2
Revenues	124.4	164.8
Operating Expenses (other than depreciation)	43.1	68.9
CCA	27.3	33.4
Increase in Net Working Capital	2.9	7.1
Capital Expenditures	25.1	43.2
Marginal Corporate Tax Rate	35%	35%

a. What are the incremental earnings for this project for years 1 and 2? (Note: Assume any incremental cost of goods sold is included as part of operating expenses.) Round to 2 decimal places

b. What are the free cash flows for this project for the first two years? round to 2 decimal places