Please answer with spreadsheet formulas

1 a) CMS Foods Inc. has the following balance sheet. How much net operating working capital does the firm have? (5 pts) 2 3 Cash $1,000 Accounts payable $2,000 4 Accounts receivable 6500 Accruals 3500 5 Inventory 5500 Notes payable 3500 6 Current assets ? Current liabilities? 7 Net fixed assets 10,000 Long-term debt 6000 8 Common equity 3000 9 Retained earnings 5000 10 Total assets $23,000 Total liab. & equit? 11 12 NWC= 13 14 15 16 17 18 19 b) Markham Inc. recently reported the following data. 20 5 pts 21 ($ million) 22 Operating Incom $27.50 23 Depreciation $12.00 24 Tax rate 40% 25 Toal Capital Exp $5.00 26 NWC investment $1.00 27 FCF= 28 29