Quantitative Problem: Rosnan Industries' 2020 and 2019 balance sheets and income statements are shown below. Balance Sheets: 2020 2019 $100 Assets Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets $85 300 250 275 375 $750 2,300 $3,050 $635 1,490 $2,125 $150 $85 75 50 75 $210 Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities Long-term debt Total liabilities Common stock Retained earnings Total common equity Total liabilities and equity 150 $375 450 $825 1,225 1,000 $2,225 $3,050 290 $500 1,225 400 $1,625 $2,125 Income Statements: 2019 $1,605 1,000 $605 Sales Operating costs excluding depreciation EBITDA Depreciation and amortization EBIT Interest 75 2020 $2,345 1,250 $1,095 100 $995 63 $932 233 $699 $530 46 $484 121 EBT Taxes (25%) Net income $363 Dividends paid Addition to retained earnings $99 $600 $63 $300 Shares outstanding Price WACC 100 $25.00 10.00% 100 $22.50 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