Compute free cash flow for QiwiCo in the current year and next year.

Income statement	Last year	Current year	Next year
Revenues	1 100	1 210	1 307
Cost of sales	(770)	(871)	(915)
Selling, general, and administrative	(165)	(182)	(196)
Depreciation	(33)	(36)	(39)
EBIT	132	121	157
Interest expense	(15)	(15)	(15)
Gain/(loss) on sale of assets	-	(10)	-
EBT	117	96	142
Taxes	(35)	(29)	(43)
Net income	82	67	99
Dividends	33	27	40

Balance sheet	Last year	Current year	Next year
Operating cash	22	24	26
Excess cash and marketable securities	91	74	83
Accounts receivable	220	242	261
Inventory	330	363	392
Current assets	663	703	763
Property, plant, and equipment	440	484	523
Equity investments	50	50	50
Total assets	1 153	1 237	1 336
Accounts payable	275	303	327
Short-term debt	90	90	90
Accrued expenses	165	182	196
Current liabilities	530	574	613
Long-term debt	210	210	210
Common stock	100	100	100
Retained earnings	313	353	413
Total liabilities and equity	1 153	1 237	1 336