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 1,520 Current assets 440 610 Cost of sales 784 Net fixed assets 156 312 Operating expenses 128 Current liabilities 270 350 Depreciation 78