Income Statement 2019 2018 Sales $50,000 $45,000 - Operating Costs -42,500 38,250 - Depreciation Expense 400 400 7.100 6,350 100 100 Earnings Before Interest & Taxes - Interest Expense Earnings before Tax - Taxes (30%) Net Income available to Common I 7.000 6,250 2.100 1.875 $4,900 $4,375 Balance Sheet Assets $ 2,500 $ 2,250 Cash Short-term Investments Accounts Receivable 500 450 12,500 11,250 7.500 6.750 Inventories Total Current Assets Net Plant & Equipment 23,000 20,700 17.500 15.750 Total Assets $40,500 $36,450 Liabilities & Equity. Accounts Payable 4.000 4,500 Accruals 2.300 2,250 Notes Payable 1670 1570 Total Current Liabilities 7.970 8,320 Long-Term Debt 5,000 4.500 Total Liabilities $12,970 $12,820 Common Stock $21,600 $21,600 Retained Earnings 5.930 2.030 $27.530 $23,630 Total Common Equity Total Liabilities & Equity $36,450 $40,500 Given the following Income Statement and Balance Sheet, find the Free Cash Flows (FCF): -$470 -$380 $220 $360 O $510 $520