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	$	21,400
Increase in accounts receivable		(61,800	)
Increase in inventory		(26,000	)
Decrease in prepaid expenses		9,200
Increase in accounts payable		53,800
Decrease in accrued liabilities		(11,400	)
Increase in income taxes payable		4,800			(10,000	)
Net cash provided by (used in) operating activities					31,100
Investing activities:
Proceeds from the sale of equipment		14,400
Loan to Thomas Company		(40,500	)
Additions to plant and equipment		(120,800	)
Net cash provided by (used in) investing activities					(146,900	)
Financing activities:
Increase in bonds payable		88,400
Increase in common stock		39,500
Cash dividends		(28,900	)
Net cash provided by (used in) financing activities					99,000
Net decrease in cash and cash equivalents					(16,800	)
Beginning cash and cash equivalents					27,500
Ending cash and cash equivalents				$	10,700

Required:

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