Please explain how this is calculated, preferably without excel in order to understand how to calculate this. Thank you

Quantitative Problem: Rosnan Industries' 2017 and 2016 balance sheets and income statements are shown below Balance Sheets: 2017 2016 Cash and equivalents Accounts receivable $100 275 375 $750 2,300 $3,050 $85 300 250 $635 1,490 $2,125 Total current assets Net plant and equipment Total assets Accounts payable Accruals Notes payable $150 75 150 $375 450 1,225 1,000 $3,050 $85 50 75 $210 290 1,225 400 $2,125 Total current liabilities Long-term debt Common stock Retained earnings Total liabilities and equity Income Statements: 2017 2016 Sales Operating costs excluding depreciation EBITDA Depreciation and amortization EBIT Interest EBT Taxes (40%) Net income $2,900 1,250 $1,650 100 $1,550 62 $1,488 595 $893 $1,600 1,000 $600 75 $525 45 $480 192 $288 Dividends paid Addition to retained earnings S53 $600 $48 $240 Shares outstanding Price WACC 100 $25.00 10.00% 100 $22.50 The balance in the firm's cash and equivalents account is needed for operations and is not considered "excess" cash Using the financial statements given above, what is Rosnan's 2017 free cash flow (FCF)? Use a minus sign to indicate a negative FCF