What is the free cash flow in 2017 for FIN300.01 inc? please show all work

2016 10 315 415 810 870 1,680 Problem 1: Below are financial statements of FIN300.01 Inc.: Balance Sheet: 12/31/17 Assets 2017 Cash and Marketable Securities Accounts Receivable 375 Inventories 615 Total Current Assets 1,000 1.000 Net plant and equipment TOTAL ASSETS 2,000 Liabilities and Equity 2017 Accounts Payable Notes Payable Accruals Total Current Liabilities 310 Long Term Bonds TOTAL DEBT 1,064 Preferred Stock 40 Common Stock 130 Retained earnings 766 TOTAL COMMON EQUITY 896 TOTAL LIABILITIES AND EQUITY 2,000 60 140 110 754 2016 40 60 130 230 580 810 40 130 700 830 1,680 2017 3,200 2.700 500 2016 2,850 2.497 353 100 400 Income Statement: 12/31/17 Net Sales Operating Costs (excludes Dep/Amortization) EBITDA Depreciation Amortization Depreciation and Amortization EBIT Less Interest EBT Taxes (40%) NET INCOME (before Preferred Dividends) Preferred Dividends NET INCOME Common Dividends Addition to Retained Earnings 312 124.8 187.2 203 81.2 21.8 117.8 183.2 117 66.2 64.8 Refer to FIN300.01 Inc. What was the free cash flow in 2017 for FIN300.01 Inc