Given the information below, what is Free Cash Flow to the Firm (FCFF)?

Solution: $1,415 FCFF = EBIT + Dep Taxes CAPEX Increase in NWC, where CAPEX is difference between PP&E and NWC is difference between Current Assets and Current Liabilities. 1264+281-308- (-454) (276) = 1,415

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My question is NOT how you get the FCFF overall, but how did the text come up with the value for NWC of (276) I can't figure that out! - Thanks.

2013/12 Balance Sheet - ABC Corp. Assets Liabilities & Equity 2012 2013 2012 2013 $405 Notes Pay Cash Inventory A/R Cur. Assets $201 134 301 5264 5331 97 A/P 455 957 Cur. Liabilites 5220 $484 $887 $198 5529 5997 L-T Debt PP&E Acc. Dep. Net Fix. Assets $2,232 $245 $1,987 $1,778 5547 Equity $1,252 5662 $1,231 Total Liab. and Total Assets $2.623 $2,188Eq $2.188 2013 Income Statement-ABC Co $2,543 S998 $281 $1,264 $200 $1,064 $308 756 $756 so Sales COGS EBIT Interest Expense EBT Taxes Net Income Ret. Earnings