Elmdale Enterprises is deciding whether to expand its production facilities. Although​ long-term cash flows are difficult to​ estimate, management has projected the following cash flows for the first two years​ (in millions of​ dollars): Year 1 Year 2 Revenues 121.6 169.3 COGS and Operating Expenses​ (other than​ depreciation) 37.7 50.4 Depreciation 26.6 28.2 Increase in Net Working Capital 3.4 7.4 Capital Expenditures 30.8 40.9 Marginal Corporate Tax Rate 35​% 35​% a. What are the incremental earnings for this project for years 1 and​ 2