Powell Panther Corporation: Income Statements for Year Ending December $31($millions of dollars$)$

$\backslash$table$[[,,2021,2020],[$Sales$,,$$$3,500\mathrm{.}0,$$$2,800\mathrm{.}0$

What was net operating capital for $2020$ and $2021?$ Assume the firm has no excess cash.

What was the $2021$ free cash flow?

How would explain the large increase in $2021$ dividends?