Last year your firm had revenue of $26.5 million, cost of goods sold (COGS) of $15.0 million, Selling, General, & Administration costs (SG&A) of $2.5 million, Account Receivables (AR) of $8.0 million, Account Payables (AP) of $7.0 million and Inventory of $5.0 million. What will be the free cash flow this year if you boost revenue 3.5% and AR 9.5%, while holding COGS growth to 2.5% and everything else remains the same as last year? Assume no taxes and no new capital expenditures. You are encouraged to use a spreadsheet even for this specific type of question.