Powell Panther Corporation: Balance Sheets as of December 31 (Millions of Dollars) \begin{tabular}{lrr} & 2019 & 2018 \\ \hline Assets & & \\ Cash and equivalents & $16.0 & $13.0 \\ Accounts receivable & 144.0 & 120.0 \\ Inventories & 325.0 & 250.0 \\ Total current assets & $485.0 & $383.0 \\ Net plant and equipment & 312.0 & 260.0 \\ Total assets & $797.0 & $643.0 \\ \hline \hline \end{tabular} Liabilities and Equity AccountspayableAccrualsNotespayableTotalcurrentliabilitiesLong-termbondsTotalliabilitiesCommonstockRetainedearningsCommonequityTotalliabilitiesandeauitv$125.072.026.0$223.0260.0$483.0287.626.4$314.0$797.0$100.060.020.0$180.0200.0$380.0244.718.3$263.0$643.0 Write out your answers completely. For example, 25 million should be entered as 25,000,000. Round your answers to the nearest dollar, if necessary. Negative values, if any, should be indicated by a minus sign. a. What was net operating working capital for 2018 and 2019? Assume the firm has no excess cash. 2018:$2019:$ b. What was the 2019 free cash flow