Please show your work in detail. Preferably use excel

1. Calculate the net operating profit after taxes for 2021. 2. Calculate the amounts of net operating working capital for 2021 and 2020. 3. Calculate the amounts of total net operating capital for 2021 and 2020. 4. Calculate the free cash flow for 2021. 5. Based on the information available in this question, briefly explain how the company distributed its free cash flow in 2021. (You need to show the specific items where each amount went to. A final rounding error below 1 is acceptable.) Download statements as Excel file. URRENT ASSETS ash larketable securities ccounts receivable wentories repaid expenses otal current assets ong-term investments uilding & equipment (net) Virocare Inc 2021 2020 2021 2020 CURRENT LIABILTIES 555.440 529.250 Accounts payable $63.360 $59 250 14.850 16,500 Accrued liabilities 178 200 157.500 120 780 137.250 Notes payable 49.500 60.000 85, 140 85.500 Total current liabilities 291,060 276,750 68,310 33.000 Long-term bonds 217.800 195.000 344.520 301,500 Preferred stock 44 550 28,500 137 610 105,000 Common stock 319.272 150.000 256.420 111,000 Treasury stock (19.800) (19.800 188.100 172.500 64,350 60.000 Retained eamings 137, 118 119 550 5990,000 $750,000 Total liabilities & equity 5990,000 $750,000 and tangibles (net) otal Assets et sales ost of goods sold ross margin elling & administrative expenses lepreciation amings from operations terest expense amings before income taxes rovision for income taxes (30.0%) let earnings 2021 2020 $792,000 $650 000 467 278 382 800 324,722 277 200 221.760 224.400 15,324 4440 87 638 48,360 14.438 11,475 73 200 36.885 29.280 11,066 $43.920 $25,819