The MacCauley Company has sales of $150 million and total expenses (excluding depreciation) of $100 million. Straight-line depreciation on the company's assets is $10 million, and the maximum accelerated depreciation allowed by law is $25 million. Assume that all taxable income is taxed at 40 percent. Assume also that net working capital remains constant. Enter your answers in millions. For example, an answer of $1.2 million should be entered as 1.2, not 1,200,000. Round your answers to one decimal place. a. Calculate the MacCauley Company's after-tax operating cash flow using both straight-line and accelerated depreciation. After-tax operating cash flow (straight-line depreciation): $ million million After-tax operating cash flow (accelerated depreciation): $ b. Assuming that the company uses straight-line depreciation for book purposes and accelerated depreciation for tax purposes, show the income statement reported to the stockholders. Revenues Total operating expenses Depreciation Operating earnings before tax Tax @ 40% Operating earnings after tax million $ million million million million $ million What is the after-tax operating cash flow under these circumstances? million