Common Stock	80,000	105,000
Accrued Liability	2,500	4,500
Long-term Debt	100,000	104,000
Account Receivable	8,000	12,000
Sales	176,000	250,000
Interest Paid	6,000	8,000
Depreciation	5,000	4,500
Other Operating Expenses	10,500	12,000
Inventory	10,700	14,000
Account Payable	5,600	7,200
Cost of Goods Sold	100,000	70,000
Taxes	20,850	33,450
Prepaid Expenses	500	3,450
Net Fixed Assets	198,450	234,800
Retained Earnings (Balance-sheet)	24,000	38,000

What is the amount of free cash flows in 2017? (10 Points)

	A.	91,950
	B.	95,250
	C.	90,000
	D.	87,050
	E.	82,000