The following numbers (in millions) are from the financial statements for DB Inc

1992. 1993

Revenues. $544.0. $630.0

(less) Operating Expenses. (465.1). (528.5)

(less) Depreciation. (12.5). (14.0)

= Earnings before Interest and Taxes. 66.4. 77.5

(less) Interest Expenses. 0.0. 0.0

(less) taxes. (25.3). (29.5)

= Net Income. 41.1. 48.0

Working Capital. 175.0. 240.0

The firm had capital expenditures of $15 million in 1992 and $18 million in 1993. The working capital for 1991 was $180 million.

Estimate the free cash flow in 1992 and 1993.