Rosnan Industries' 2013 and 2012 balance sheets and income statements are shown below.

What is Rosnan's 2013 free cash flow? Use a minus sign to indicate negative FCF.

Balance Sheets: 2013 2012 $85 $100 275 300 250 375 Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets $750 2,300 $3,050 $635 1,490 $2,125 $85 $150 75 150 50 Accounts payable Accruals Notes payable Total current liabilities Long-term debt Common stock Retained earnings Total liabilities and equity $375 450 1,225 1,000 $3,050 75 $210 290 1,225 400 $2,125 Income Statements: 2013 Sales Operating costs excluding depreciation EBITDA Depreciation and amortization EBIT $2,500 1,250 $1,250 100 $1,150 2012 $1,300 1,000 $300 75 62 Interest EBT Taxes (40%) Net income $1,088 435 $225 45 $180 72 $108 $653 Dividends paid Addition to retained earnings $53 $600 $48 $60 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 2013 free cash flow (FCF)? Use a minus sign to indicate a negative FCF