The most recent years income statement for Modernized Pharma Company was as follows (in millions of dollars):

Sales	$ 5,750
Cash-based Cost of Goods Sold	$ 4,200
Depreciation	$ 810
Operating Income (EBIT)	$ 740
Interest Expense	$ 120
Earnings Before Taxes (EBT)	$ 620
Income Taxes (25%)	$ 155
Net Income	$ 465

Modernized Pharmas balance sheets for the two most recent years showed (in millions of dollars):

	Most Recent Year	Previous Year
Assets:
Cash and Marketable Securities	$ 2,800	$ 2,170
Accounts Receivable	$ 1,150	$ 1,190
Inventory	$ 1,750	$ 1,830
Gross Fixed Assets	$11,250	$10,190
Accumulated Depreciation	($ 1,900)	($ 1,090)
Net Fixed Assets	$ 9,350	$ 9,100
Total Assets	$15,050	$14,290
Liabilities and Owners Equity
Accrued Wages and Taxes	$ 700	$ 930
Accounts Payable	$ 2,340	$ 1,790
Notes Payable	$ 1,400	$ 1,460
Long Term Debt	$ 2,200	$ 2,010
Owners equity	$ 5,000	$ 5,000
Retained Earnings	$ 3,410	$ 3,100
Total Claims	$15,050	$14,290

1. Complete a statement of cash flows for the most recent year.

2. Compute Modernized Pharmas Net Operating Profit After Taxes (NOPAT)

3. Find Operating Cash Flow (OCF) and Free Cash Flow (FCF).