You have just obtained financial information for the past year for Sebring Corporation. SEBRING CORPORATION: INCOME STATEMENTS FOR YEAR ENDING DECEMBER 31, 2008 (MILLIONS OF DOLLARS) Sales Operating costs excluding depreciation EBITDA Depreciation Earnings before interest and taxes Less interest Earnings before taxes Taxes (4096) Net income available to common stockholders Common dividends 2008 $3,600.0 3.060.0 $ 540.0 90.0 $ 450.0 65.0 $385.0 154.0 $ 231.0 $ 181.5 SEBRING CORPORATION: BALANCE SHEETS FOR YEAR ENDING DECEMBER 31, 2008 (MILLIONS OF DOLLARS) 2008 Assets: Cash and marketable securities Accounts receivable Inventories Total current assets Net plant and equipment Total assets $36.0 540.0 540.0 $1,116.0 900.0 $2.016.0 Liabilities and equity Accounts payable Notes payable Accruals Total current liabilities Long-term bonds Total debt Common stock (50 million shares) Retained earnings Common equity Total liabilities and equity $ 324.0 201.0 216.0 $ 741.0 450.0 $1,191.0 150.0 675.0 $ 825.0 $2.016.0 = Sebring's Net Cash Flow for 2008? $212.500,000 $231,000,000 $261,000,000 $300,000,000 $321.000.000