Use the indirect method to create a SCF and calculate FCF

Net Income= 326

The company sold equipment that had an original cost of $64 and accumulated depreciation of $33

The company did not issue any new bonds during the year.

	Ending Balance	Beginning Balance
Assets
Current Assets:
Cash & Cash Equivalents	$	65	$	133
Accounts Receivable		900		822
Inventory		780		714
Total Current Assets		1,745		1,669
Property, Plant & Equipment		1,765		1,718
Less Accumulated Depreciation		926		729
Net PPE		839		989
Total Assets		2,584		2,658
Liabilities & Equity
Current Liabilities:
Accounts Payable		312		186
Accrued Liabilities		206		144
Income Tax Payable		129		98
Total Current Liabilities		647		428
Bonds Payable		545		860
Total Liabilities		1,192		1,288
Common Stock		275		275
Retained Earnings		1,117		1,095
Total Equity		1,392		1,370
Total Liabilities & Equity		2,584		2,658