please answer bottom question

The balance in the frm's cash and equivalents account is needed for operations and is not considered "excess" cash. Using the financal statements given above, what is Rosnan's 2019 free cash fow (FCF)? Use a minus sign to indicate a negative FCE. Round your answer to the hearest cent. Quantitative Problem: Rosnan Industries' 2019 and 2018 balance sheets and income statements are shown below