Calculate Tiger Bay Industrials free cash flow using both the operating and financing perspective for 2017. Attached below are the financial and income statements

Tiger Bay Industrial Financial Statements 2017 2016 Balance Sheet Cash Short tem investments AccountsReeivable Inventories 8,285.00 22,000.00 633,280.00 1,608,135.00 $1,287,380.00 12,500.00 $ 31,000.00 $ 691,260.00 $ Total Current Assets Equipment, machinery etc. Buildings etc. less: allowance for depreciation Net fixed Assets 440,000.00 $ 700,000.00 $ 383,160.00 $ 440,000.00 700,000.00 263,180.00 Total Assets Accounts Payable Notes Payable accruals 354,000.00 $ 648,000.00 $ 380,000.00 $ 325,100.00 672,000.00 282,010.00 Total Current liabilities Long-term debt Common Stock Retained Eamings 1,103,000.00 1,000,000.00 450,000.00 98,635.00 548,635.00 440,000.00 $ 194,735.00 $ 634,735.00 $ Total common equity Total Liabilities and Equity 827.7 Tiger Bay Industrial Financial Statements 2017 2016 Balance Sheet Cash Short tem investments AccountsReeivable Inventories 8,285.00 22,000.00 633,280.00 1,608,135.00 $1,287,380.00 12,500.00 $ 31,000.00 $ 691,260.00 $ Total Current Assets Equipment, machinery etc. Buildings etc. less: allowance for depreciation Net fixed Assets 440,000.00 $ 700,000.00 $ 383,160.00 $ 440,000.00 700,000.00 263,180.00 Total Assets Accounts Payable Notes Payable accruals 354,000.00 $ 648,000.00 $ 380,000.00 $ 325,100.00 672,000.00 282,010.00 Total Current liabilities Long-term debt Common Stock Retained Eamings 1,103,000.00 1,000,000.00 450,000.00 98,635.00 548,635.00 440,000.00 $ 194,735.00 $ 634,735.00 $ Total common equity Total Liabilities and Equity 827.7