Balance Sheets 2019 2018 Assets Cash and equivalents $100 $85 Accounts receivable 275 300 Inventories 375 250 Total current assets $750 $635 Net plant and equipment 2,300 1,490 Total assets $3,050 $2,125 Liabilities and Equity Accounts payable $150 $85 Accruals 75 50 Notes payable 150 75 Total current liabilities $375 $210 Long-term debt 450 290 Total liabilities 825 500 Common stock Retained earnings 1,225 1,225 1,000 400 Common equity Total liabilities and equity 2,225 1,625 $3,050 $2,125 Income Statements 2019 2018 Sales $2,145 $1,485 Operating costs excluding depreciation and 1,250 1,000 amortization EBITDA Depreciation and amortization EBIT Interest EBT Taxes (25%) Net income $895 $485 100 75 $795 $410 63 $732 46 $364 183 91 $549 $273 Total liabilities ommon stock etained earnings ommon equity otal liabilities and equity 825 500 1,225 1,225 1,000 400 2,225 1,625 $3,050 $2,125 Income Statements 2019 2018 Sales $2,145 $1,485 Operating costs excluding depreciation and 1,250 1,000 amortization EBITDA Depreciation and amortization EBIT Interest EBT Taxes (25%) Net income $895 $485 75 100 $795 $410 63 46 $732 $364 183 91 $549 $273 Dividends paid $54 $48 Addition to retained earnings $495 $225 Shares outstanding Price WACC 100 $25.00 100 $22.50 10.00% 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 2019 free cash flow (FCF)? Use a minus sign to indicate a negative FCF. Round your answer to the nearest cent.