What was the free cash flow in 2017 for FIN300.01 Inc.?

2016 80 Problem 1: Below are financial statements of FIN300.01 Inc.: Balance Sheet: 12/31/17 Assets 2017 Cash and Marketable Securities 10 Accounts Receivable 375 Inventories 615 Total Current Assets 1,000 Net plant and equipment 1.000 TOTAL ASSETS 2,000 315 415 810 870 1,680 2017 2016 40 60 60 580 Liabilities and Equity Accounts Payable Notes Payable Accruals Total Current Liabilities Long Term Bonds TOTAL DEBT Preferred Stock Common Stock Retained earnings TOTAL COMMON EQUITY TOTAL LIABILITIES AND EQUITY 140 110 310 754 1,064 40 130 766 896 2,000 810 40 130 700 830 1,680 2017 3,200 2.700 500 100 2016 2,850 2.497 353 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 100 400 88 312 124.8 187.2 60 203 81.2 121.8 117.8 183.2 117 66.2 64.8 Refer to FIN300.01 Inc. What was the free cash flow in 2017 for FIN300.01 Inc