Apex Company prepared the statement of cash flows for the current year that is shown below. Apex Company statement of Cash Flows-Indirect Method Operating activities: Net income Adjustments to convert net income to cash basis: $ 40,900 Depreciation $ 20,660 Increase in accounts receivable (60, 800) Increase in inventory Decrease in prepaid expenses (26,500) 9, 100 Increase in accounts payable 53,900 Decrease in accrued liabilities (10,308) Increase in income taxes payable 4,400 (9.600) Net cash provided by used in) operating activities 31,300 Investing activities: Proceeds from the sale of equipment 15,800 Loan to Thomas Company (41,600) Additions to plant and equipment (120, 400) Net cash provided by (used in) investing activities (146,200) Financing activities: Increase in bonds payable 89, 800 Increase in common stock 39.000 Cash dividends 28.600) Net cash provided by used in) Financing activities 100,000 Not decrease in cash and cash equivalents (14,100) Beginning cash and cash equivalents 27. 200 Endind cash and cash equivalent 5 13.100 4,400 (9,600) 31,300 15,800 (41,600) (120,400) (146,200) Net cash provided by (used in) operating activities Investing activities: Proceeds from the sale of equipment Loan to Thomas Company Additions to plant and equipment Net cash provided by (used in) investing activities Financing activities: Increase in bonds payable Increase in common stock Cash dividends Net cash provided by (used in financing activities Net decrease in cash and cash equivalents Beginning cash and cash equivalents Ending cash and cash equivalents 89,800 39, 600 (28,600) 100, 800 (14,100) 27, 200 $ 13, 100 Required: Compute Apex Company's free cash flow for the current year. (Negative amount should be indicated by a minus sign) En cash flow