\begin{tabular}{lrr} Income Statement (\$ millions) & \multicolumn{1}{c}{2021} & \multicolumn{1}{c}{2020} \\ \hline Sales & 3,500.0 & 3,350.0 \\ Operating Expenses & 3,116.0 & 2,997.0 \\ Depr. / Amort. & 100.0 & 90.0 \\ \hline EBIT & 284.0 & 263.0 \\ Interest Expense & 98.0 & 70.0 \\ \hline EBT & 186.0 & 193.0 \\ Taxes (40%) & 74.4 & 77.2 \\ \hline Net Income & 111.6 & 115.8 \end{tabular} \begin{tabular}{lrr} Accounts Payable & 80 & 50 \\ Accruals & 160 & 150 \\ Notes Payable & 130 & 80 \\ \hline Total Current Liabilities & 370 & 280 \\ Long-term Debt & 770 & 600 \\ \hline Total Liabilities & 1,140 & 880 \\ Common Stock & 130 & 130 \\ Retained Earnings & 830 & 770 \\ \hline Total Common Equity & 960 & 900 \\ \hline Total Liabilities \& Equity & 2,100 & 1,780 \end{tabular} \begin{tabular}{lrr} Share Data & \multicolumn{1}{c}{2021} & \multicolumn{1}{c}{2020} \\ \hline Shares Outstanding & 50,000,000 & 50,000,000 \\ Stock Price & 25.00 & 28.00 \\ Earnings per Share (EPS) & 2.23 & 2.32 \\ Dividends per Share (DPS) & 1.03 & 0.94 \\ Book Value per Share (BVPS) & 19.20 & 18.00 \end{tabular} What is the Net Cash Flow from Financing Activities? (8.4) (70.0) (230.0) 168.4 Question 10 What is the Free Cash Flow (FCF) for 2021? (202.2) (79.6) (59.6) (179,6)