Balance Sheets

Assets $20192018$

Cash and equivalents $$100$ $$85$

Accounts receivable $275300$

Inventories $375250$

Total current assets $$750$ $$635$

Net plant and equipment $2,3001,490$

Total assets $$3,050$ $$2,125$

Liabilities and Equity

Accounts payable $$150$ $$85$

Accruals $7550$

Notes payable $15075$

Total current liabilities $$375$ $$210$

Long$-$term debt $450290$

Total liabilities $825500$

Common stock $1,2251,225$

Retained earnings $1,000400$

Common equity $2,2251,625$

Total liabilities and equity $$3,050$ $$2,125$

Income Statements

$20192018$

Sales $$2,365$ $$1,520$

Operating costs excluding depreciation and amortization $1,2501,000$

EBITDA $$1,115$ $$520$

Depreciation and amortization $10075$

EBIT $$1,015$ $$445$

Interest $6346$

EBT $$952$ $$399$

Taxes $(25\%)238100$

Net income $$714$ $$299$

Dividends paid $$54$ $$48$

Addition to retained earnings $$600$ $$251\mathrm{.}25$

Shares outstanding $100100$

Price $$25\mathrm{.}00$ $$22\mathrm{.}50$

WACC $10\mathrm{.}00\%$

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.

$

$95$