Consider the following income statement and reorganised balance sheets Income statement Revenues Cost of Sales Selling General and Administrative Depreciation Operating Pront Interest Expense Non-Recurring items, Net Gain/(Loss) on Sale of Assets Earnings Before Taxes Taxes Net Income 2020 550 (160) (150) (50) 190 (20) 5 10 185 (37) 148 Reorganised balance sheet 2019 2020 Operating working capital 160 175 Property and equipment 950 1.040 Invested capital 1.110 1.215 Debt 300 300 Shareholders' equity 810 915 Invested capital 1,110 1.215 If the operating tax rate is 20%, what is free cash flow in 2020