The following is Nigara's balance sheet as of Dec. 31, 2019 and 2020. Niagara's EBIT in 2020 are known to be 150. What is its free cash flows in 2020? Its corporate tax rate is 20%.

2019 2020 2019 2020 Assets Liabilities Cash 1001 1501 Accounts payable 500 540 5001 520 Notes payable 210 300 7801 810 650 600 Accounts receivable Inventories Fixed assets (gross) Depreciation 8201 940 Long-term debt Shareholders' equity Paid-in capital Retained earnings (300) (400) 400 400 Fixed assets (net) 5201 5401 140 180