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Rosnan Industries' 2013 and 2012 balance sheets and income statements are shown below. The balance in the firm's cash and equivalents account is needed for

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Rosnan Industries' 2013 and 2012 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 2013 free cash flow (FCF)? Use a minus sign to indicate a negative FCF. $

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