The following are selected numbers from the financial statements of a publically traded firm for 2016 and 2017 (in millions):

2016 2017

Revenues $618.0 $644.0

(Less) Operating Expenses ($392.4) ($405.94)

(Less) Depreciation ($10.37) ($12.50)

= Earnings before Interest and Taxes $215.23 $225.56

(Less) Interest Expenses ($0.0) ($0.0)

(Less) Taxes ($31.28) ($30.40)

= Net Income $183.95 $195.16

Working Capital $202.0 $260.50

The firm had capital expenditures of $21 million in 2016 and $17 million in 2017.

The working capital in 2015 was $144 million.

Estimate the cash flows to equity in 2016 and 2017.