Financial information for Powell Panther Corporation is shown below: Powell Panther Corporation: Income Statements for Year Ending December 31 (Millions of Dollars) ? 2012 2011 Sales $2,070.0 $1,800.0 Operating costs excluding depreciation and amortization 1,708.0 1,530.0 EBITDA $362.0 $270.0 Depreciation and amortization 54.0 47.0 Earnings before interest and taxes $308.0 $223.0 Interest 46.0 40.0 Earnings before taxes $262.0 $183.0 Taxes (40%) 104.8 73.2 Net income $157.2 $109.8 Common dividends $141.0 $88.0 Powell Panther Corporation: Balance Sheets as of December 31 (Millions of Dollars) ? 2012 2011 Assets Cash and equivalents $24.0 $20.0 Accounts receivable 207.0 180.0 Inventories 435.0 378.0 Total current assets $666.0 $578.0 Net plant and equipment 538.0 468.0 Total assets $1,204.0 $1,046.0 Liabilities and Equity Accounts payable $178.0 $162.0 Notes payable 41.0 36.0 Accruals 145.0 126.0 Total current liabilities $364.0 $324.0 Long-term bonds 414.0 360.0 Total debt $778.0 $684.0 Common stock 376.8 329.0 Retained earnings 49.2 33.0 Common equity $426.0 $362.0 Total liabilities and equity $1,204.0 $1,046.0 a.What was net operating working capital for 2011 and 2012? 2011: $ 2012: $ b.What was the 2012 free cash flow? $