please show work

2) Problem 3-14 a and b on page 92 of the textbook - on free cash flow of Arlington Corp. You are given some balance sheet items and income statement for Arlington Corporation below. 2016 2015 Total current assets 83,320 71,000 Net plant and equipment 48,000 46,000 Accounts Payable + Accruals 18,100 15,000 Total current liabilities 25,100 20,050 Income Statement 2016 Sales $ 210,000 Operating costs 160,000 Depreciation and amortization 6,000 EBIT 44,000 Interest expenses 5,350 =EBT 38,650 Taxes (@40%) 15.460 - Net Income $ 23.190 a) What was net operating working capital for 2015 and 2016? b) What was Arlington's Free Cash Flow (FCF) in 2016