Arlington Corporation's financial statements (dollars and shares are in millions) are provided here. Balance Sheets as of December 31 2021 2020 Assets Cash and equivalents $ 13,000 $12,000 Accounts receivable 30,000 25,000 Inventories 26,435 22,000 Total current assets $ 69,435 $ 59,000 Net plant and equipment 50,000 49,000 Total assets $119,435 $108,000 Liabilities and Equity Accounts payable $ 10,800 $ 8,000 Accruals 8,000 5,000 Notes payable 6,100 5,200 Total current liabilities $ 24,900 $ 18,200 Long-term bonds 20,000 20,000 Total liabilities $ 44,900 $ 38,200 Common stock (4,000 shares) 40,000 40,000 Retained earnings 34,535 29,800 Common equity $ 74,535 $ 69,800 Total liabilities and equity $119,435 $108,000 Income Statement for Year Ending December 31, 2021 Sales $232,000 180,000 Operating costs excluding depreciation and amortization EBITDA $ 52,000 Depreciation & amortization 8,000 EBIT $ 44,000 Interest 7,800 EBT $ 36,200 Taxes (25%) 9,050.00 Net income $27,150.00 Dividends paid $22,415.00 Enter your answers in millions. For example, an answer of $25,000,000,000 should be entered as 25,000. Round your answers to the nearest whole number, if necessary. a. What was net operating working capital for 2020 and 2021? Assume that all cash is excess cash; i.e., this cash is not needed for operating purposes. 2020$ 2021$ million million b. What was Arlington's 2021 free cash flow? $ million c. Construct Arlington's 2021 statement of stockholders' equity. Statement of Stockholders' Equity, 2021 Common Stock Retained Earnings Total Stockholders' Equity Shares Amount Balances, 12/31/20 million $ million $ million million 2021 Net Income million Cash Dividends million Addition to retained earnings million Balances, 12/31/21 million million $ million $ million d. What was Arlington's 2021 EVA? Assume that its after-tax cost of capital is 10%. Round your answer to the nearest cent. $ million e. What was Arlington's MVA at year-end 2021? Assume that its stock price at December 31, 2021 was $25. Round your answer to the nearest cent. million