A) Using the financial statements shown below, calculate net operating working capital, total net operati operating profit after taxes, free cash flow, and return on invested capital for the most recent year. The f state tax rate is 25%. Lan \& Chen Technologies: December 31 Balance Sheets (Millions of Dollars) Assets Cash and cash equivalents Short-term investments Accounts Receivable Inventories Total current assets Net fixed assets Total assets Liabilities and equity Accounts payable Accruals Notes payable Total current liabilities Long-term debt Total liabilities Common stock Retained Earnings Total common equity Total liabilities and equity \begin{tabular}{rr} $94,500 & $90,000 \\ 47,250 & 45,000 \\ $159,15017,400 & 9,000 \\ 90,000 & $144,000 \\ $249,150 & 90,000 \\ $444,600 & $444,000 \\ $557,900113,300 & 90,000 \\ $534,600$807,050 \\ \hline \end{tabular} Key Input Data Net operating profit after taxes 2019NOPAT=EBIT2019NOPAT= xx Free cash flow