Note: The absolute correct answer is needed.

Quantitative Problem: Rosnan Industries' 2020 and 2019 balance sheets and income statements are shown below. Balance Sheets: 2020 2019 Assets Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable Long-term debt Total liabilities Common stock Retained earnings Total common equity Total liabilities and equity Total current liabilities $100 275 375 $750 2,300 $3,050 $150 75 150 $375 450 $825 1,225 1,000 $2,225 $3,050 $85 300 250 $635 1,490 $2,125 $85 50 75 $210 290 $500 1,225 400 $1,625 $2,125 Income Statements: 2020 2019 Sales $2,345 $1,585 Operating costs excluding depreciation 1,250 1,000 EBITDA $1,095 $585 Depreciation and amortization 100 75 EBIT $995 $510 Interest 63 46 EBT $932 $464 Taxes (25%) 233 116 Net income $699 $348 Dividends paid $99 $48 Addition to retained earnings $600 $300 Shares outstanding 100 100 Price $25.00 $22.50 WACC 10.00% The balance in the firm's cash and equivalents account is needed for operations and is not considered "excess" cash. Using the financial statements given above, what is Rosnan's 2020 free cash flow (FCF)? Cash outflow, if any, should be indicated by a minus sign. Round your answer to the nearest cent. $