Practice Answer Q1

Dear Sir I am facing a problem in solving the first question ”Anvil”. I am not understanding the point that how you have been reached to the figure of 363 from 275 as working capital 10% increase p.a. Though i understand to reach the fig 275 in year 1. But for year 2 and year 3 it seems a bit odd to me. I am not getting the exact figure of 363 for year 2 by adding 10% to 275 of year 1 and also fig of 466 for year 3. Please can you explain it. it will be very kind of you thanks.