Apex Company prepared the statement of cash flows for the current year that is shown below:

Apex Company Statement of Cash FlowsIndirect Method
Operating activities:
Net income			$	41,100
Adjustments to convert net income to cash basis:
Depreciation	$	20,100
Increase in accounts receivable		(61,700)
Increase in inventory		(25,300)
Decrease in prepaid expenses		10,400
Increase in accounts payable		53,500
Decrease in accrued liabilities		(10,100)
Increase in income taxes payable		3,300		(9,800)
Net cash provided by operating activities				31,300
Investing activities:
Proceeds from the sale of equipment		15,300
Loan to Thomas Company		(41,400)
Additions to plant and equipment		(121,400)
Net cash used for investing activities				(147,500)
Financing activities:
Increase in bonds payable		89,100
Increase in common stock		38,500
Cash dividends		(28,800)
Net cash provided by financing activities				98,800
Net decrease in cash				(17,400)
Beginning cash balance				27,100
Ending cash balance			$	9,700

Required:

Compute Apex Companys free cash flow for the current year. (Negative amount should be indicated by a minus sign.)