Quantitative Problem: Rosnan Industries' 2018 and 2017 balance sheets and income statements are shown below.

Balance Sheets:
	2018	2017
Assets
Cash and equivalents	$100	$85
Accounts receivable	275	300
Inventories	375	250
Total current assets	$750	$635
Net plant and equipment	2,300	1,490
Total assets	$3,050	$2,125
Liabilities and Equity
Accounts payable	$150	$85
Accruals	75	50
Notes payable	150	75
Total current liabilities	$375	$210
Long-term debt	450	290
Total liabilities	$825	$500
Common stock	1,225	1,225
Retained earnings	1,000	400
Total common equity	$2,225	$1,625
Total liabilities and equity	$3,050	$2,125

Income Statements:
	2018	2017
Sales	$2,100	$1,600
Operating costs excluding depreciation	1,250	1,000
EBITDA	$850	$600
Depreciation and amortization	100	75
EBIT	$750	$525
Interest	62	45
EBT	$688	$480
Taxes (40%)	275	192
Net income	$413	$288
Dividends paid	$53	$48
Addition to retained earnings	$600	$240
Shares outstanding	100	100
Price	$25.00	$22.50
WACC	10.00%

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 2018 free cash flow (FCF)? Cash outflow, if any, should be indicated by a minus sign. Round your answer to the nearest dollar. $