Quantitative Problem: Rosnan Industries' 2013 and 2012 balance sheets and income statements are shown below. Balance Sheets: 2012 $85 Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets 2013 $100 275 375 $750 2,300 $3,050 300 250 $635 1,490 $2,125 $150 75 Accounts payable Accruals Notes payable Total current liabilities Long-term debt Common stock Retained earnings Total liabilities and equity 150 $375 450 1,225 1,000 $3,050 $85 50 75 $210 290 1,225 400 $2,125 Income Statements: Sales Operating costs excluding depreciation EBITDA Depreciation and amortization EBIT Interest EBT Taxes (40%) Net income 2013 $2,900 1,250 $1,650 100 $1,550 62 $1,488 595 $893 2012 $1,400 1,000 $400 75 $325 45 $280 112 $168 Dividends paid Addition to retained earnings $53 $600 $48 $120 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 Roshan's 2013 free cash flow (FCF)? Use a minus sign to indicate a negative FCF