25 . Given the balance sheets and Selected data from the income statement of SMG Industries that follow , answer parts (a)- (c). Calculate the firm's operating cash flow (OCF ) for the year Ended December 31 , 2012 , using Equation 2 . 2. 6. Calculate the firm's free cash flow ( FCF ) for the year Ended December 31 , 2012, using Equation 2. 4 . C . Interpret , compare , and contrast your cash flow Estimates in parts (a) and ( b )