RM Company would like to invest in a division that develops software for video games. The firm is projecting the working capital needed for this operation to evaluate this decision. The CFO has developed the following estimates $($in millions of dollars$)$:

Year $1$ Year $2$ Year $3$ Year $4$ Year $5$

Cash $1015191715$

Accounts receivable $3127222524$

Inventory $10981213$

Accounts payable $1826221530$

Please calculate $1)$ net working capital each year, $2)$ increases in networking capital each year, and $3)$ cash flows associated with increases in working capital each year $($Assume that RM company currently does not have any working capital invested in this division$).$