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BE14-10 Alliance Atlantis Communications Inc. reported a $35.8 million increase in operating

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BE14-10 Alliance Atlantis Communications Inc. reported a $35.8 million increase in operating
cash flow for its first quarter of 2005. Alliance reported cash provided by operating activities
of $45,600,000 and revenues of $264,800,000. Cash spent on plant asset additions during the quarter
was $1,600,000.

Calculate free cash flow.

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