Quantitative Problem: Rosnan Industries' 2018 and 2017 balance sheets and income statements are shown below. Income Statements: 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 2018 free cash flow (FCF)? Cash outflow, if any, should be indicated by a minus sign. Round your answer to the nearest dollar. $