During 2022, Windsor, Inc. reported cash provided by operations of $683000, cash used in investing of $590000, and cash used in financing of $163000. In addition, cash spent on fixed assets during the period was $237000. Average current liabilities were $559000 and average total liabilities were $1476000. No dividends were paid. Based on this information, what was Windsor free cash flow?

Tri fecta, a partnership, had revenues of $369,000 in its first year of operations. the partnership has not collected on $45,000 of its sales and still owes $39,500 on $155,000 of merchandise it purchased. there was no inventory on hand at the end of the year. the partnership paid $27,000 in salaries. the partners invested $48,000 in the business and $23,000 was borrowed on a five-year note. the partnership paid $2,070 in interest that was the amount owed for the year and paid $9,500 for a two-year insurance policy on the first day of business. compute net income for the first year for tri fecta.