Company A benchmarked other gadget manufacturers and collected the following data. On average, these companies had 19% receivables, 24% inventory, 5% accrued expenses, 11% accounts payable, and 1% operating cash, all expressed as percentage of forward revenue (for example, if the revenue in Year t was $100, receivable in Year (t–1) will be $19). Revenues are expected to be $57 million and $62 million in Year 1 and Year 2, respectively. What are the working capital needs for Company A in years 0 and 1. There is no working capital needs in Year 2.