Mike Mulligan wants to expand his heavy equipment business into excavation. He plans to buy a used excavator for $$300,000.$ The excavator requires an inventory of spare parts worth $$10,000.$ These investments will occur immediately. Mulligan will operate the excavation business for two years and expects EBITDA of $$200,000$ at the end of each year. He will close his business at the end of the second year, sell the equipment for $$100,000$ and liquidate the inventory of spare parts. Mulligan pays a tax rate of $25\%.$ Using this information, compute the appropriate values for operating cash flow, investments in net working capital, CAPEX and free cash flow for each year of the project.