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	1,225	1,225
Retained earnings	1,000	400
Common equity	2,225	1,625
Total liabilities and equity	$3,050	$2,125

Income Statements
	2019	2018
Sales	$2,165	$1,485
Operating costs excluding depreciation and amortization	1,250	1,000
EBITDA	$915	$485
Depreciation and amortization	100	75
EBIT	$815	$410
Interest	63	46
EBT	$752	$364
Taxes (25%)	188	91
Net income	$564	$273
Dividends paid	$54	$48
Addition to retained earnings	$510	$225
Shares outstanding	100	100
Price	$25.00	$22.50
WACC	10.00%

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.

The answer should be -224 but would like help knowing how to get there!