Calculate free cash flow for 2021 for Monarch Textiles, Incorporated, 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. Monarch Textiles, Incorporated ($ thousands) Income statement Selected balance sheet items 2021 2020 2021 Sales 1,130 Current assets 310 415 Cost of sales 706 Net fixed assets 104 208 Operating expenses 102 Current liabilities 205 285 Depreciation 52