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.

Balance Sheets 2019 2018 $85 $100 275 375 300 250 $635 $750 2,300 $3,050 1,490 $2,125 Assets Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities Long-term debt Total liabilities Common stock Retained earnings Common equity Total liabilities and equity $150 75 150 $375 450 $85 50 75 $210 290 500 1,225 400 825 1,225 1,000 2,225 $3,050 1,625 $2,125 Income Statements 2019 2018 $2,245 1,250 $1,505 1,000 $995 100 $505 75 Sales Operating costs excluding depreciation and amortization EBITDA Depreciation and amortization EBIT Interest Taxes (25%) Net income $430 46 $895 63 $832 208 $624 $384 96 $288 $48 Dividends paid Addition to retained earnings $54 $570 $240 Shares outstanding Price WACC 100 $25.00 10.00% 100 $22.50