Sales			$1,200				$1,459
Cost of goods sold			700				853
Gross profit			$500				$606
Selling, general and administrative expenses	$30				$48
Depreciation	220		250		209		257
Operating income			$250				$349
Interest expense			50				56
Net income before taxes			$200				$293
Taxes (40%)			80				117
Net income			$120				$176

Pamplin Inc. Balance Sheet at 12/31/2014 and 12/31/2015
ASSETS
	2014		2015
Cash	$200		$160
Accounts receivable	450		425
Inventory	550		619
Current assets	$1,200		$1,204
Plant and equipment	$2,200		$2,610
Less accumulated depreciation	(1,000)		(1,209)
Net plant and equipment	$1,200		$1,401
Total assets	$2,400		$2,605
LIABILITIES AND OWNER'S EQUITY
	2014		2015
Accounts payable	$200		$159
Notes payable-current (9%)	0		140
Current liabilities	$200		$299
Bonds	$600		$600
Owners' equity
Common stock	$900		$900
Retained earnings	700		806
Total owners' equity	$1,600		$1,706
Total liabilities and owners' equity	$2,400		$2,605

Computing free cash fiows and financing cash flows) Use the balance sheet, EEE and income statement, EB, for Pamplin Inc, to compute the fim's free cash flows and the financing cash flows. After-tax cash flows from operations Operating income Depreciation expense Tax expense After-tax cash flows from operations Change in net operating working capital 349 209 (117) 441 Change in current assets Change in accounts payable (41) Decrease in net operating working capital 45 Purchase of fixed assets Free cash flows Calculate the financing cash flows using the following table. (Round to the nearest dollar. NOTE: Input cash inflows as positive values and cash outflows as negative values.)