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Balance Sheets: 2013 2012 $100 275 375 $85 300 250 Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets $635 $750 2,300 $3,050 1,490 $2,125 $85 50 75 $210 Accounts payable Accruals Notes payable Total current liabilities Long-term debt Common stock Retained earnings Total liabilities and equity $150 75 150 $375 450 1,225 1,000 $3,050 290 1,225 400 $2,125 Income Statements: 2013 2012 Sales $2,200 $1.700 Income Statements: 2013 2012 $2,200 1,250 $950 Sales Operating costs excluding depreciation EBITDA Depreciation and amortization EBIT Interest 100 $1,700 1,000 $700 75 $625 45 $580 232 $850 62 EBT Taxes (40%) Net income $788 315 $473 $348 Dividends paid Addition to retained earnings $53 $600 $48 $300 100 Shares outstanding Price WACC 100 $22.50 $25.00 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 2013 free cash flow (FCF)? Use a minus sign to indicate a negative FCF. 205