Problem 9-12 Castle View Games would like to invest in a division to develop software for a soon-to-be-released video game console. To evaluate this decision, the firm first attempts to project the working capital needs for this operation. Its chief financial officer has developed the estimates below (in millions). Assuming that Castle View currently does not have any working capital invested in this division, calculate the cash flows associated with changes in working capital for the first five years of this investment. Complete the steps below using cell references to given data or previous calculations. In some cases, a simple cell reference is all you need. To copy/paste a formula across a row or down a column, an absolute cell reference or a mixed cell reference may be preferred. If a specific Excel function is to be used, the directions will specify the use of that function. Do not type in numerical data into a cell or function. Instead, make a reference to the cell in which the data is found. Make your computations only in the blue cells highlighted below. In all cases, unless otherwise directed, use the earliest appearance of the data in your formulas, usually the Given Data section. Year Cash Accounts Receivable Inventory Accounts Payable AA 12 s 22s 6 $ 21 $ 5 $ 18 $ 15 $ 24 $ 10$ 24 $ 15 $ 24 $ 12 $ 25 $ 7S 22 S Year Net Working Capital Cash Flow from NWC equirements 1 In cell range D13:H13, by using cell references, calculate the net working capital for years 1:5, respectively (5 pt.). 2 In cell range D14:H14, by using cell references, calculate the cash flow from change in net working capital for years 1:5, respectively (5 pt.)