Also compute free cash flow.

Warner Company Comparative Balance Sheets December 31 2017 2016 Assets 35,000 20,000 Cash 20,000 14,000 Accounts receivable 28,000 20,000 Inventory 60,000 Property, plant, and equipment 78,000 (32,000) (24,000) Accumulated depreciation $111,000 $108,000 Total Liabilities and Stockholders' Equity Accounts payable 19,000 15,000 Income taxes payable 7,000 8,000 Bonds payable 33,000 17,000 14,000 Common stock 18,000 Retained earnings 50,000 38,000 Total $111,000 $108,000