Balance Sheets: 2017 2016 $100 Cash and equivalents Accounts receivable Inventories 275 $85 300 250 375 Total current assets $635 Net plant and equipment Total assets $750 2,300 $3,050 1,490 $2,125 $150 $85 75 50 Accounts payable Accruals Notes payable Total current liabilities 150 75 $375 $210 450 290 Long-term debt Common stock Retained earnings Total liabilities and equity 1,225 1,000 $3,050 1,225 400 $2,125 Income Statements: 2017 Sales Operating costs excluding depreciation EBITDA Depreciation and amortization 2016 $1,700 1,000 $700 75 $625 45 $580 232 $348 $2,900 1,250 $1,650 100 $1,550 62 $1,488 595 $893 EBIT Interest EBT Taxes (40%) Net income $48 Dividends paid Addition to retained earnings $53 $600 $300 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 2017 free cash flow (FCF)? Use a minus sign to indicate a negative FCF