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Cellular Access, Inc. is a cellular telephone service provider that reported net income of $ 2 4 0 million for the most recent fiscal year.

Cellular Access, Inc. is a cellular telephone service provider that reported net income of $240 million for the most recent fiscal year. The firm had depreciation expenses of $118 million, capital expenditures of $189 million, and no interest expenses. Working capital increased by $13 million. Calculate the free cash flow for Cellular Access for the most recent fiscal year.
The free cash flow is $ million. (Round to the nearest integer.)
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