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Below Is Information from the Statement of Cash Flow and Income

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Below is information from the statement of cash flow and income statement for Garland Products,Inc.for 2012 and 2011.Marketable securities represent investments of excess cash that Garland Products does not need for operations.Garland Products' tax rate is 35%.
Below is information from the statement of cash flow and income statement for Garland Products,Inc.for 2012 and 2011.Marketable securities represent investments of excess cash that Garland Products does not need for operations.Garland Products' tax rate is 35%.     Using the above information calculate the amount of free cash flows for common equity shareholders for Garland Products for year 2012 and 2011.
Using the above information calculate the amount of free cash flows for common equity shareholders for Garland Products for year 2012 and 2011.


Definitions:

FAB

An acronym for Features, Advantages, and Benefits, a sales and marketing strategy focusing on the product's aspects and their value to the customer.

SELL Sequence

A structured approach in sales that typically includes steps such as Show features, Explain advantages, Lead into benefits, and Let the customer talk.

Business Proposition

An offer or plan proposed by a business to provide certain products or services with the aim of generating value or profit.

Marketing Plan

A comprehensive document outlining a company's strategy for promoting and selling its products or services to its target market.

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