I need help with Part A. I am not sure if those numbers are correct. Please help with step by step response. Thank you in advance :-)

Assume that all cash is excess cash; i.e., this cash is not needed for operating purposes. Balances, Dec. 31, 2020 Add: Net Income, 2021 Less: Dividends to common stockholders Addition (Subtraction) to Retained Earnings Balances, Dec. 31, 2021 Statement of Cash Flows, 2021 Operating Activities Net Income Depreciation and amortization Increase in accounts payable Increase in accruals Increase in accounts receivable Increase in inventories Net cash provided by operating activities Investing Activities Additions to property, plant, and equipment Net cash used in investing activities Financing Activities Increase in notes payable Increase in long-term debt Payment of cash dividends Net cash provided by financing activities Summary Net decrease in cash Cash at beginning of the year Cash at end of the year \begin{tabular}{lllllll} \hline 100,000 & $ & 460,000 & $203,768(160,176)(11,000) & & 663,768 \\ & & & & & (171,176) \\ & & & & & & \\ & & & & \\ \hline 100,000 & $ & 460,000 & $ & 32,592 & $ & 492,592 \\ \hline \hline \end{tabular} \begin{tabular}{c} $(160,176) \\ 116,960 \\ 378,560 \\ 353,600 \\ (280,960) \\ (572,160) \\ \hline$(164,176) \\ \hline \hline \end{tabular} $436,808400,000(11,000)$825,808 \begin{tabular}{rr} $ & (50,318) \\ & 57,600 \\ \hline$ & 7,282 \\ \hline \hline \end{tabular} PART A What effect did the expansion have on sales, after-tax operating income, net operating working capital (NOWC), and net income? AT operating income e21=$(38,152) AT operating income e21=25.00% AT operating income e21=($28,614) AT operating income e20=$190,428 AT operating income A20=25.00% AT operating income e20=$142,821 \begin{tabular}{l|l|l|l|} \hline AT operating income & \\ \hline & $142,821 \\ \hline NOWC 21=$1,926,802 \\ NOWC 21=$1,650,568 \\ \hline NOWC 21=$276,234 \\ \hline NOWC 20=$1,124,000 \\ \hline NOWC 20=$441,600 \\ \hline \end{tabular} PART A What effect did the expansion have on sales, after-tax operating income, net operating working capital (NOWC), and net income? AT operating income e21=$(38,152) AT operating income e21=25.00% AT operating income e21=($28,614) AT operating income e20=$190,428 AT operating income e20=25.00% AT operating income e20=$142,821 \begin{tabular}{rl} NOWC 21= & $1,926,802 \\ NOWC 21= & $1,650,568 \\ \hline NOWC 21=$2 & $276,234 \\ \hline & \\ NOWC 20= & $1,124,000 \\ NOWC 20=$4 & 481,600 \\ \hline NOWC 20= & $642,400 \\ \hline \end{tabular} \begin{tabular}{llll} Change in NI & =$(160,176) \\ Change in NI & = & & \\ \hline Change in NI & = & & \\ \hline \end{tabular} PART B What effect did the company's expansion have on its free cash flow? FCF21= FCF21= FCF21= FCF21= Calculate the firm's MVA using 2020 and 2021 data. MVA21= MVA21= MVA21= MVA20= MVA20=