Calculate the free cash flow for 2002. Enter your answer is whole dollars, with no cents.

Be sure to include the negative sign, if the answer is negative.

\begin{tabular}{|l|r|r|} \hline Income Statement & \multicolumn{1}{|c|}{2001} & \multicolumn{1}{|c|}{2002} \\ \hline \hline Sales & & $4,500.00 \\ \hline Operating Costs & & $3,600.00 \\ \hline Depreciation & & $400.00 \\ \hline EBIT & & $500.00 \\ \hline Interest (8\%) & $160.00 \\ \hline EBT & & $340.00 \\ \hline Taxes (40\%) & & $136.00 \\ \hline Net Income & & $204.00 \\ \hline \hline & & \\ \hline \hline Dividends & & $50.00 \\ \hline Addition to RE & & $154.00 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Balance Sheet & \multicolumn{1}{|c|}{2001} & \multicolumn{1}{|c|}{2002} \\ \hline \hline Cash & $200.00 & $300.00 \\ \hline Inventory & $4,000.00 & $4,500.00 \\ \hline Accounts Receivable & $1,000.00 & $1,500.00 \\ \hline Current Assets & $5,200.00 & $6,300.00 \\ \hline Gross Fixed Assets & $3,000.00 & $4,000.00 \\ \hline Less: Depreciation & $600.00 & $1,000.00 \\ \hline Net Fixed Assets & $2,400.00 & $3,000.00 \\ \hline Total Assets & $7,600.00 & $9,300.00 \\ \hline \hline & & \\ \hline \hline Accounts Payable & $800.00 & $1,000.00 \\ \hline Accruals & $700.00 & $800.00 \\ \hline Current Liabilities & $1,500.00 & $1,800.00 \\ \hline Debt & $1,000.00 & $2,000.00 \\ \hline Common Stock & $4,600.00 & $4,846.00 \\ \hline Retained Earnings & $500.00 & $654.00 \\ \hline Total Liability and Equity & $7,600.00 & $9,300.00 \\ \hline \hline \end{tabular}