Quantitative Problem: Rosnan Industries' 2020 and 2019 balance sheets and income statements are shown below.

Balance Sheets:
	2020	2019
Assets
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
Total common equity	$2,225	$1,625
Total liabilities and equity	$3,050	$2,125

Income Statements:
	2020	2019
Sales	$2,285	$1,565
Operating costs excluding depreciation	1,250	1,000
EBITDA	$1,035	$565
Depreciation and amortization	100	75
EBIT	$935	$490
Interest	63	46
EBT	$872	$444
Taxes (25%)	218	111
Net income	$654	$333
Dividends paid	$54	$33
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.

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