Diebold Incorporated manufactures, markets, and services automated teller machines in the United States. The following are selected numbers from the financial statements for 1992 and 1993 (in millions):

1992= left side. 1993= right side

Revenues	$544.0	$620.0
(Less) Operating Expenses	($465.1)	($528.5)
(Less) Depreciation	($12.5)	($14.0)
= Earnings before Interest and Taxes	$66.4	$77.5
(Less) Interest Expenses	($0.0)	($0.0)
(Less) Taxes	($25.3)	($29.5)
= Net Income	$41.1	$48.0
Working Capital	$175.0	$240.0

The firm had capital expenditures of $15 million in 1992 and $18 million in 1993. The working capital in 1991 was $180 million

Estimate the free cash flows in 1992 and 1993.

What would the free cash flows in 1993 have been if working capital had remained at the same percentage of revenue it was in 1992.