Calculate free cash flow for $2021$ for Monarch Textiles, Inc., based on the financial information that follows. Assume that all current liabilities are non$-$interest$-$bearing liabilities and that no fixed assets were sold or disposed of during $2021.$

$\backslash$table$[[$Monarch Textlles, Inc. $($$ thousands$)],[$Income statement,Selected balance sheet Items$],[,2021,,2020,2021],[$Sales$,1,100,$Current assets,${300}^3,400],[$Cost of sales,$700,$Net fixed assets,$100,200],[$Operating expenses,$100,,,],[$Depreciation$,50,$Current liabilities,$200,280],[$Interest expense,$50,,,],[$Earnings before taxes,$200,,,],[Tax,80,,,],[$Net income,$120,,,]]$