The net income for 2017 is 240,000 won and the ending balance of cash is 48,000 won. The financial statement for 2016-7 is as follows

(1) Prepare 2017 cash flow statement. (2) Calculate free cash flow(FCF) for 2017 (3) Calculate the cash-current liability ratio for 2017

Balance sheet unit:1,000 won) 2016/12/31 2017/ 12/ 31 Assets Cash &Cash equivalent Accounts receivables Prepaid expenses Inventory PPE Accumulated depreciation Total assets 48 356 20 480 800 (40) 1664 80 292 28 360 760 Liabilities 192 Accounts payable Unpaid corporate tax Long-term borrowing 148 12 800 Shareholders' equity Capital Retained earnings 400 304 400 160 Total Liabilities &Shareholders' equity 1664 760