Balance Sheets: 2013 2012 $100 275 375 Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets $85 300 250 $635 1,490 $2,125 $750 2,300 $3,050 $150 75 150 $375 Accounts payable Accruals Notes payable Total current liabilities Long-term debt Common stock Retained earnings Total liabilities and equity $85 50 75 $210 290 1,225 400 $2,125 450 1,225 1,000 $3,050 Income Statements: 2013 $2,700 1,250 $1,450 100 2012 $1,400 1,000 $400 75 Sales Operating costs excluding depreciation EBITDA Depreciation and amortization EBIT Interest EBT Taxes (40%) Net income $1,350 $325 45 62 $1,288 515 $773 $280 112 $168 $53 Dividends paid Addition to retained earnings $48 $120 $600 100 Shares outstanding Price WACC 100 $22.50 $25.00 10.00% The balance in the firm's cash and equivalents account is needed for operations and is not considered "excess" cash. above, what is Rosnan's 2013 free cash flow (FCF)? Use a minus sign to indicate a negative FCF