Last year your firm had revenue of $40.5 million, cost of goods sold (COGS) of $27.0 million, Selling, General, & Administration costs (SG&A) of $5.0 million, Account Receivables (AR) of $11.0 million, Account Payables (AP) of $4.5 million and Inventory of $4.5 million. What will be the free cash flow this year if you boost revenue 4.5%, while holding COGS growth to 4.5%, and increasing AP 33.0%, while everything else remains same as last year? Assume no taxes and no additional capital expenditures. You are encouraged to use a spreadsheet even for this specific type of question.