5. Use the Balance Sheet and Income Statement below to answer the following questions. Find the free cash flow. Balance Sheet ($ in Millions) Assets 2016 2015 Liabilities and 2016 2016 Owners' Equity Current Assets Current Liabilities Cash 130 100 Accounts Payable 370 300 Accounts 580 500 Notes Payable 200 170 Receivable Inventory 460 400 Total Current 570 470 Liabilities Total Current 1170 1000 Long Term Assets Liabilities Long Term Debt 923 740 Fixed Assets Total Long Term 923 740 Liabilities Property, Plant, 810 600 Owners' Equity and Equipment Less Accumulated 232 170 Common Stock 70 70 Depreciation ($1 Par) Net Fixed Assets 578 430 Capital Surplus 60 50 Retained Earnings 125 100 Total Owners' 255 220 Equity Total Assets 1748 1430 Total Liabilities 1748 1430 and Owners' Equity Income Statement ($ in Millions) 2016 Sales 700 Cost of Goods Sold 400 Administrative 100 Expenses Depreciation 62 Earnings Before 138 Interest and Taxes Interest Expense 50 Taxable Income 88 Taxes 10 Net Income 78 Dividends 53 Addition to Retained Earnings 25