A firm reported comprehensive income of $376 million for 2006, consisting of $500 million in operating income (after tax) less $124 million of net...

A firm reported comprehensive income of $376 million for 2006, consisting of $500 million in operating income (after tax) less $124 million of net financial expense (after tax).  It also reported the following comparative balance sheet (in millions of dollars):                             2006  2005                        2006 2005operating cash              60    50     accounts payable     1200 1040short-term investments      550   500    accrued liabilities  390  450accounts receivable         940   790    long-term debt       1840 1970inventory                   910   840property and plant          2840  2710   common equity        1870 1430                            5300  4890                        5300 4890I need to learn step by step how to calculate a free cash flow statement