The Marcus Corporation's financial statements are shown below. Figures are in millions. The firm is in the 30% tax bracket. Balance Sheet 2011 2010 Cash and equivalents 40 30 Marketable securities 10 15 Accounts receivable 60 50 Inventory 80 70 Total Current Assets 190 165 Net plant and equipment 230 190 Total Assets 420 355 Accounts payable 60 50 Notes payable 80 90 Accruals 20 15 Total current liabilities 160 155 Long-term debt 60 50 Common stock 200 150 Total liabilities and equity 420 355 Income Statement Net sales 550 490 Costs other than depreciation 390 350 Depreciation 100 97 Total operating costs 490 447 Earnings before interest and taxes 60 43 Less interest 10 7 Earnings before taxes 50 36 Taxes 15 11 Net income 35 25 Tax rate 30% a. Calculate net operating income after taxes b. Calculate net operating working capital for both years