reading 43, page 447, q13, answer for question A: it use formula FCFE= NI+dep-FCInv -WCInv, where is the net borrowing? also , how where to get the value WCInv (41 in the solution). thanks.

there is no debt issued, the current liabilities are non interest bearing which is not a financial asset (its an operating asset) so we do not include it. WCInv = (CA - CL)2008 - (CA - CL)2007 or (201-57) - (326-141) = 41 increase