7. Calculate Company A's free cash flow (FCF) of 2021 based on the information below. Income Statements - USD ($) in Millions 2021 2020 Net sales $8,476 8,691 Cost of products sold 5,665 5,692 Marketing and selling expenses 817 947 Other expenses 449 945 Earnings before interest and taxes 1,545 1,107 Interest expense (net) 209 341 Earnings before taxes 1,336 766 Taxes on earnings (25%) 334 192 Net earnings 1,002 575 Consolidated Balance Sheets- 2021 2020 USD ($) in Millions Cash $69 $859 Short-term investments 98 80 Accounts receivable, net 595 575 Inventories 933 871 Total current assets 1,695 2,385 Net fixed assets 10,039 9,987 Total assets 11,734 12,372 Short-term borrowings 48 1,202 Payable to suppliers and others 1,070 1,049 Accrued liabilities 696 824 Total current liabilities 1,814 3,075 Long-term debt 5,010 4,994 Other liabilities 1,756 1,734 Total liabilities Common stocks Retained Earnings Treasury stock, at cost Total equity Total liabilities and equity 8,580 9,803 426 406 3,742 3,190 (1,014) (1,027) 3,154 2,569 $ 11,734 $ 12,372