The following information is taken from the financial statements for two competing companies in the same industry: 
Instructions
Calculate the free cash flow for each company. Explain the significance of this figure in evaluating the relative financial strength of the two companies.
Definitions:
Analog-Tag
A label or identifier for analog signals in a system, which represent a range of values, not just binary, to control or monitor devices.
Alias-Tag
A secondary name assigned to a tag or variable in programming environments like PLCs, allowing for easier identification or referencing.
Foreshortening
A technique used in visual art to create the illusion of an object receding strongly into the background or coming forward in space.
Chiaroscuro
In drawing or painting, the treatment and use of light and dark, especially the gradations of light that produce the effect of modeling.
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