please help, parts A, B, and C

E B 8 9 Part a. Enter formulas to complete the balance sheet and income 10 statement 11 12 Income Statement (Millions) 13 2018 2019 2020 14 Sales 3,729.60 4,139.86 4,512.44 15 Costs of Goods Sold 2,312.35 2,566.71 2,797.71 16 Sales, General and Administrative 745.92 827.97 902.49 17 Depreciation 186.48 206.99 225.62 18 Operating Profit 19 Interest expense 88.05 96.49 105.73 20 Earnings Before Taxes 21 Taxes (40%) 22 Net Income 23 Dividends 160.04 104.89 24 Additions to Retained Earnings 25 26 Balance Sheet (Millions) 27 Assets 2018 2019 2020 28 Cash 37.30 41.40 45.12 29 Inventory 522.14 579.58 631.74 30 Accounts receivable 932.40 1034.96 1128.11 31 Total current assets 32 Gross PPE 2,619.28 3,031.40 3,443.32 33 Accumulated depreciation 754.48 34 Net PPE 35 Total assets 36 Liabilities 37 Accounts payable 372.96 413.99 451.24 38 Accrued expenses 186.48 206.99 225.62 39 Short-term debt 183.19 285.90 381.71 40 Total current liabilities 41 Long-term debt 1.000.00 1.000,00 1.000.00 42 Total liabilities 43 Common stock 500.00 600.00 600.00 44 Retained earnings 1.114.01 45 Total common equity 46 Total liabilities and equity 47 Part b. Enter formulas to complete the statement of shareholders 48 equity and statement of cash flow. 49 50 Statement of Shareholders' Equity 51 2019 2020 Balance as of December 31 of 52 previous year 53 Net Income 54 Dividends on Common Stock 55 Issuance of Common Stock 56 Common Stock Repurchases 0.00 0.00 57 Balance as of December 31 58 59 Statement of Cash Flows 60 2019 2020 61 Operating Activities 62 Net Income 63 Depreciation & Amortization 64 65 Change in Inventory 66 Change in Accounts Receivable 67 Change in Accounts Payable 68 Change in Accruals 69 Net cash from operating activities 70 71 Investing Activities 72 Investment in PPE 73 Net cash from investing activities 74 75 Financing Activities 76 Change in short-term debt 77 Change in long-term debt 78 Change in common stock 79 Common dividends Net cash from financing 80 activities 81 73 Net cash from investing activities 74 75 Financing Activities 76 Change in short-term debt 77 Change in long-term debt 78 Change in common stock 79 Common dividends Net cash from financing 80 activities 81 82 Net cash flow 83 Starting cash 84 Ending cash 85 86 Part c. Calclate free cash flow and return on invested capital. 87 88 Free Cash Flow Calculation 89 2018 2019 90 Operating profit 91 Tax on operating profit (40%) 92 NOPAT 93 94 Operating current assets 95 Operating current liabilities 96 NOWC 97 Net PPE 98 Total net operating capital 2020 277.20 99 Investment in total net operating capital 100 101 FCF 102 103 104 Return on invested Capital (ROIC) 105 106 107 100