Quantitative Problem: Rosnan Industries' $2019$ and $2018$ balance sheets and income statements are shown below. 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 $2019$ free cash flow $($FCF$)?$ Use a minus sign to indicate a negative FCF$.$ Round your answer to the nearest cent.