Using the financial statements shown below, calculate 1- net operating working capital, 2-total net operating capital, 3- Investment in total net operating capital, 4-net operating profit after taxes, 5-free cash flow, and 6-return on invested capital for the most recent year. Income Statements for Year Ending December 31 (Thousands of Dollars) Sales Expenses excluding depreciation and amortization EBITDA Depreciation and amortization EBIT Interest Expense EBT Taxes (40%) Net income Common dividends Addition to retained earnings 2016 $945,000 2015 $900,000 812.700 774.000 $132,300 $126,000 33.100 31.500 $99,200 $94,500 10.479 8.600 $88,730 $85,900 35.492 14.360 $53.238 $51.540 $43,300 $41,230 $9,938 $10,310 December 31 Balance Sheets (Thousands of Dollars) Assets Cash and cash equivalents Short-term investments Accounts Receivable Inventories Total current assets 2016 $47,250 3,800 2015 $45,000 3,600 283,500 270,000 141.750 135,000 5476,300 $453,600 Net fixed assets 330.750 315.000 Total assets $807.050 $768 600 Liabilities and equity Accounts payable $94,500 $90,000 Accruals 47,250 45,000 Notes payable 26262 2.000 Total current liabilities $168,012 $144,000 Long-term debt 94.500 20.000 Total liabilities Common stock Retained Earnings Total common equity Total liabilities and equity $262,512 $234,000 444,600 444,600 99.938 90.000 $544.538 $534.600 $807.050 $768.600 Key Input Data Tax rate 1-Net operating working capita] 40% 2016 Operating current assets Operating current labilities NOWC 2015 Operating current assets Operating current lubilities NOWC- 2- Total net operating capital 2016 2015 TOC-> NOWC Fixed assets NOWC Fixed assets