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Income Statements: The balance in the firm's cash and equivalents account is needed for operations and is not considered excess cash. Using the financial statements

Income Statements:
The balance in the firm's cash and equivalents account is needed for operations and is not considered "excess" cash.
Using the financial statements given above, what is Rosnan's 2022 free cash flow (FCF)? Cash outflow, if any, should be indicated by a minus sign.
Round your answer to the nearest cent.
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