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Please show all of your work. My incorrect answers so far are -70,-110, and 70 Income Statements: The balance in the firm's cash and equivalents

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Please show all of your work. My incorrect answers so far are "-70","-110", and "70"

Income Statements: The balance in the firm's cash and equivalents account is needed for operations and is not considered "excess" cash. Using the financlal statements given above, what is Rosnan's 2017 free cash flow (FCF)? Use a minus sign to indicate a negative FCF

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