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Partial Income Statement At the End of 2019 Sales revenue Cost of goods sold Fixed costs Selling, general, and administrative expenses Interest expense Depreciation $350,200 $142,000 $43,000 $27,800 $0 $45,800 Tax rate 40% ASSETS Cash Accounts receivable Inventories Gross Fixed assets Accumulated depreciation (-) Intangible assets Partial Balance Sheet 2018 LIABILITIES $16,100 Notes payable $27,800 Accounts payable $47,900 Long-term debt $367,800 OWNERS' EQUITY $143,000 Accumulated retained earnings $81,900 Common stock $14,200 $18,800 $189,900 $131,900 ASSETS Cash and marketable securities Accounts receivable Inventories Gross Fixed assets Partial Balance Sheet 2019 LIABILITIES $26,000 Notes payable $19,200 Accounts payable $53,200 Long-term debt $448,200 OWNERS' EQUITY $11,800 $24,100 $161,800 Accumulated depreciation (-) Intangible assets Accumulated retained earnings $82,000 Common stock $181,900 1. What is the change in operational Net Working Capital in 2019? A. $6,200 B. -$6,200 C. $3,700 D. -$3,700 2. What is the change in fixed assets at cost in 2019? A. $175,550 B. -$80,400 C. -$175,550 D. $80.400 3. What is the free cash flow (FCF) in 2019? A. $26,560 B. $14,160 C. $174,960 D. -$19,240