What is the companys free cash flow in Year 1? (explain process)

\begin{tabular}{l} Year 1 \\ \hline \end{tabular} Short-term investments InterestDepreciationandamortization250350100700 Common dividends 500500 Cash 550500 Accruals Notes payable 5501,000500200 Accounts payable 1,1001,000 Long-term debt Inventories 1,5001,6501,0001,500 Accounts receivable Common stock Operating costs excluding depreciation 2,7505,0009,0002,5004,0009,500 Sales Tax rate Net plant and equipment 4,000 4,200