Threets Corporation's most recent comparative balance sheet appears below:

Comparative Balance Sheet
	Ending Balance	Beginning Balance
Assets:
Cash and cash equivalents	$45	$44
Accounts receivable	101	97
Inventory	100	92
Property, plant and equipment	520	420
Less accumulated depreciation	191	189
Total assets	$575	$464
Liabilities and stockholder's equity:
Accounts payable	$70	$77
Bonds payable	61	76
Common stock	51	46
Retained earnings	393	265
Total liabilities and stockholder's equity	$575	$464

The company's net income for the year was $155 and it paid a cash dividend. It did not dispose of any property, plant, and equipment during the year. The company did not issue any bonds payable or repurchase any of its own common stock.

The free cash flow for the year was: