Quantitative Problem: Rosnan Industries' $2017$ and $2016$ balance sheets and income statements are shown below.

Balance Sheets:

$20172016$

Cash and equivalents $$100$ $$85$

Accounts receivable $275300$

Inventories $375250$

Total current assets $$750$ $$635$

Net plant and equipment $2,3001,490$

Total assets $$3,050$ $$2,125$

Accounts payable $$150$ $$85$

Accruals $7550$

Notes payable $15075$

Total current liabilities $$375$ $$210$

Long$-$term debt $450290$

Common stock $1,2251,225$

Retained earnings $1,000400$

Total liabilities and equity $$3,050$ $$2,125$

Income Statements:

$20172016$

Sales $$2,100$ $$1,500$

Operating costs excluding depreciation $1,2501,000$

EBITDA $$850$ $$500$

Depreciation and amortization $10075$

EBIT $$750$ $$425$

Interest $6245$

EBT $$688$ $$380$

Taxes $(40\%)275152$

Net income $$413$ $$228$

Dividends paid $$53$ $$48$

Addition to retained earnings $$600$ $$180$

Shares outstanding $100100$

Price $$25\mathrm{.}00$ $$22\mathrm{.}50$

WACC $10\mathrm{.}00\%$

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 $2017$ free cash flow $($FCF$)?$ Use a minus sign to indicate a negative FCF$.$