Quantitative Problem: Rosnan Industries' 2019 and 2018 balance sheets and income statements are shown below.

Balance Sheets
Assets	2019	2018
Cash and equivalents	$100	$85
Accounts receivable	275	300
Inventories	375	250
Total current assets	$750	$635
Net plant and equipment	2,300	1,490
Total assets	$3,050	$2,125
Liabilities and Equity
Accounts payable	$150	$85
Accruals	75	50
Notes payable	150	75
Total current liabilities	$375	$210
Long-term debt	450	290
Total liabilities	825	500
Common stock	1,225	1,225
Retained earnings	1,000	400
Common equity	2,225	1,625
Total liabilities and equity	$3,050	$2,125

Income Statements
	2019	2018
Sales	$2,345	$1,390
Operating costs excluding depreciation and amortization	1,250	1,000
EBITDA	$1,095	$390
Depreciation and amortization	100	75
EBIT	$995	$315
Interest	63	46
EBT	$932	$269
Taxes (25%)	233	67
Net income	$699	$202
Dividends paid	$54	$48
Addition to retained earnings	$600	$153.75
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 2019 free cash flow (FCF)? Use a minus sign to indicate a negative FCF. Round your answer to the nearest cent.

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