2017 $100 Quantitative Problem: Rosnan Industries' 2018 and 2017 balance sheets and income statements are shown below. Balance Sheets: 2018 Assets Cash and equivalents $85 Accounts receivable 275 300 Inventories Total current assets Net plant and equipment 2,300 Total assets $3,050 375 250 $750 $635 1,490 $2,125 $150 75 $85 50 75 150 Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities Long-term debt Total liabilities Common stock Retained earnings Total common equity Total liabilities and equity $375 450 $825 1,225 1,000 $210 290 $500 1,225 400 $2,225 $3,050 $1,625 $2,125 Income Statements: 2018 2017 $2,200 1,250 $950 $1,600 1,000 Sales Operating costs excluding depreciation EBITDA Depreciation and amortization EBIT Interest $600 75 100 $850 $525 45 62 EBT Taxes (40%) Net income $788 315 $480 192 $473 $288 $53 Dividends paid Addition to retained earnings $48 $240 $600 Shares outstanding Price WACC 100 $25.00 10.00% 100 $22.50 The balance in the firm's cash and equivalents account is needed for operations and is not considered "excess" cash. Using the financial statements given above, what is Rosnan's 2018 free cash flow (FCF)? Cash outflow, if any, should be indicated by a minus sign. Round your answer to the nearest dollar. -88.75 s