Balance Sheets Assets 2019 2018 $85 $100 275 300 375 250 Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets $750 2,300 $3,050 $635 1,490 $2,125 $85 $150 75 50 150 75 $375 Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities Long-term debt Total liabilities Common stock Retained earnings Common equity Total liabilities and equity $210 290 450 825 500 1,225 400 1,225 1,000 2,225 $3,050 1,625 $2,125 Search Income Statements 2019 $2,040 1,250 2018 51,395 1,000 Sales Operating costs excluding depreciation and amortization EBITDA Depreciation and amortization EBIT Interest EBT Taxes (25%) Net Income $790 100 $690 63 $627 157 $420 $395 75 $320 46 $274 69 $206 Dividends paid Addition to retained earnings $64 $48 $600 $157,5 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 Roshan's 2019 free cash flow (FCF)? Use a minus sign to indicate a negative FC Round your answer to the nearest cent