Quantitative Problem: Rosnan Industries' 2019 and 2018 balance sheets and income statements are shown below. Balance Sheets 2018 $85 2019 $100 275 375 300 250 $750 2,300 $3,050 $635 1,490 $2,125 $85 Assets Cash and equivalents Accounts receivable Inventories Total current assets Net plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities Long-term debt Total liabilities Common stock Retained earnings Common equity Total liabilities and equity $150 75 150 50 75 $375 450 $210 290 825 1,225 1,000 2,225 $3,050 500 1,225 400 1,625 $2,125 Income Statements 2018 2019 $2,345 1,250 $1,505 1,000 Sales Operating costs excluding depreciation and amortization EBITDA Depreciation and amortization EBIT $1,095 100 $995 $505 75 $430 63 46 Interest EBT Taxes (25%) Net income $932 233 $384 96 $699 $288 Dividends paid Addition to retained earnings $54 $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 2019 free cash flow (FCF)? Use a minus sign to indicate a negative FCF. Round your answer to the nearest cent. $