6 ES-15 (Preparation of a Statement of Cash Flows) Presented below is a condensed version of the cor (amounts in millions). parative statements of financial position for Yoon Corporation for the last two years at December 2015 2014 Investments * 52,000 W 74,000 Equipment 298,000 240,000 Less: Accumulated depreciation-equipment (106,000) (89,000) Accounts receivable 180,000 185,000 Cash 157,000 78,000 Share capital --ordinary 160,000 160,000 Retained earnings 287,000 177,000 Current liabilities 134,000 151,000 Additional information: Investments were sold at a loss of W7,000; no equipment was sold; cash dividends paid were w50,000; and net income was W160,000. Instructions (a) Prepare a statement of cash flows for 2015 for Yoon Corporation. (b) Determine Yoon Corporation's free cash flow