E8.6. Using Accounting Relations (Medium) Below are a balance sheet and an income statement that have been reformulated according to the templates laid out in this chapter. Ignore income taxes. Balance Sheet Liabilities and Equity 2012 2011 Assets 2012 Operating assets 205.3 Financial assets 45.7 2011 189.9 42.0 231.9 Operating liabilities Financial liabilities Shareholders' equity 40.6 120.4 90.0 251.0 34.2 120.4 77.3 231.9 251.0 Income Statement 2012 Operating revenues Operating expenses Operating income Interest revenues Interest expenses Comprehensive income 134.5 (112.8) 21.7 2.5 (9.6) 14.6 a. How much was paid out in net dividends during 2012? b. What is free cash flow for 2012