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its already solved for i just need help on how the got the calculations so could you please break down how they got these calculations

its already solved for i just need help on how the got the calculations so could you please break down how they got these calculations please.
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1. (25 points) Refer to Elizabeth River Shipping Co. (ERSC)'s financial statement a. Calculate ERSC's FCF for 2021. Assume ERSC faces a 21% effective

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