Find the Free Cash Flow of 2012 and 2013 by using the balance sheet and income statement.

\begin{tabular}{|c|c|c|c|c|} \hline Assets & & 2013 & & 2012 \\ \hline Cash and equivalents & $ & 50 & $ & 60 \\ \hline Short-term investments & & - & & 40 \\ \hline Accounts receivable & & 500 & & 380 \\ \hline Inventories & & 1,000 & & 820 \\ \hline Total current assets & $ & 1,550 & $ & 1,300 \\ \hline Net plant and equipment & & 2,000 & & 1,700 \\ \hline Total assets & $ & 3,550 & $ & 3,000 \\ \hline \multicolumn{5}{|l|}{ Liabilities and Equity } \\ \hline Accounts payable & $ & 200 & $ & 190 \\ \hline Notes payable & & 280 & & 130 \\ \hline Accruals & & 300 & & 280 \\ \hline Total current liabilities & $ & 780 & $ & 600 \\ \hline Long-term bonds & & 1,200 & & 1,000 \\ \hline Total liabilities & $ & 1,980 & $ & 1,600 \\ \hline Preferred stock (1,000,000 shares ) & & 100 & & 100 \\ \hline Common stock (50,000,000 shares ) & & 500 & & 500 \\ \hline Retained earnings & & 970 & & 800 \\ \hline Total common equity & $ & 1,470 & $ & 1,300 \\ \hline Total liabilities and equity & $ & 3,550 & $ & 3,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline & \multicolumn{2}{|r|}{2013} & \multicolumn{2}{|r|}{2012} \\ \hline Net sales & $ & 5,000 & $ & 4,760 \\ \hline Costs of goods sold except depreciation & & 3,800 & & 3,560 \\ \hline Depreciation and amortization & & 200 & & 170 \\ \hline Other operating expenses & & 500 & & 480 \\ \hline Earnings before interest and taxes (EBIT) & $ & 500 & $ & 550 \\ \hline Less interest & & 120 & & 100 \\ \hline Pre-tax earnings & $ & 380 & $ & 450 \\ \hline Taxes & & 152 & & 180 \\ \hline Net Income before preferred dividends & $ & 228 & $ & 270 \\ \hline Preferred dividends & & 8 & & 8 \\ \hline Net Income available to common stockholders & $ & 220 & $ & 262 \\ \hline \multicolumn{5}{|l|}{ Additional Information } \\ \hline Common dividends & $ & 50 & $ & 48 \\ \hline Addition to retained earnings & $ & 170 & $ & 214 \\ \hline Number of common shares & & 50.00 & & 50.00 \\ \hline Stock price per share & & $27.00 & & 40.00 \\ \hline \multicolumn{5}{|l|}{ Per Share Data } \\ \hline Earnings per share, EPS b & & $4.40 & & $5.24 \\ \hline Dividends per share, DPS c & & $1.00 & & $0.96 \\ \hline Book value per share, BVPS d & & $29.40 & & $26.00 \\ \hline \end{tabular}