what is the free cash flow in year 5?

Income Statement & Balance Sheet Beta Polaris Inc. Year 4 Year 5 Sales 1,700,848 1,840,936 Cost of Goods Sold 1,198,661 1,277,815 SG&A 182,307 187,241 Depreciation 31,223 23,467 EBIT 288,657 352,413 Interest Expense 4,616 10,686 Pre-Tax Income 284,041 341,727 Income Taxes 122.446 103,610 Net Income 161,595 238,117 Balance Sheet Year 4 Year 5 Cash and Cash Equivalents 100,250 23,270 Other Current Assets 273,105 2 96,970 Total Current Assets 373,355 320,240 Net Property and Equipment 231,158 262,770 Goodwill and Intangibles 87,647 131,323 Total Assets 692,160 714,333 Total Current Liabilities 438,753 412,576 Long-Term Debt 21,000 21,000 Owners' Equity Common Shares 461 451 Retained Earnings 231,946 280,306 Total Owners' Equity 232,407280,757 Total Liabilities and Owners' Equity 692,160714,333