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What is the free cash flow based on the following, assuming all current liabilities are non interest bearing and no fixed assets were sold

What is the free cash flow based on the following, assuming all current liabilities are non interest bearing and no fixed assets were sold or disposed of during 2021: Income statement in thousands sales cost of sales 1.550 790 operating expenses 130 depreciation 2021 80 interest expense 50 Earnings before taxes 500 tax 200 Net Income 300 Round answer to the 1000th place Current assets net fixed assets current liabilities Selected balance sheet items 2021 2020 450 160 275 625 320 355

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