Determine the after cash flows from operations and free cash flows. Prepare a statement of free cash flows using table below.

change in account receivable         $78

change in inventories                      32

change in other current assets       25

depreciation expense                      20

increase in acct payable                 48

increase in gross fixed assets        55

income taxes                                   45

operating income                           215

after cash flows from operations   =           

free cash flows =