Use the following financial data of Houston Corporation to answer the next two questions.

Houstons Cash Flows for the year:	(in thousands of dollars)
Net Cash Flow from Operations	564
Interest Expense Before Tax	150
Net Change in Cash Required for Operations	-75
Net Cash Flow from Investing	-287
Net Cash from Debt Financing	210
Effective Income Tax Rate	20%

Using the above information, what is Houstons free cash flow for all debt and equity stakeholders for the year?

A. 322

B. 412

C. 202

D. 489

What is Houstons free cash flow for common equity shareholders for the year?

A. 412

B. 322

C. 489

D. 202