I need help with the second question

You are considering an investment in Fields and Struthers, Inc., and want to evaluate the firm's free cash flow. From the income statement, you see that Fields and Struthers earned an E8IT of $80 million, had a tax rate of 21 percent, and its depreciation expense was $8 million. Fields and Struthers's NOPAT gross fixed assets increased by $46 million from 2020 and 2021 . The firm's current assets increased by $34 million and spontaneous current liabilities increased by $23 million. Calculate Flelds and Struthers's NOPAT operating cash flow for 2021. (Enter your answer in millions of dollars rounded to 2 decimal places.) Calculate Fields and Struthers's NOPAT investment in operating capital for 2021. (Enter your answer in millions of dollars.)