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				$	40,200
Adjustments to convert net income to cash basis:
Depreciation	$	20,100
Increase in accounts receivable		(60,600	)
Increase in inventory		(26,900	)
Decrease in prepaid expenses		10,700
Increase in accounts payable		53,300
Decrease in accrued liabilities		(11,000	)
Increase in income taxes payable		4,600			(9,800	)
Net cash provided by (used in) operating activities					30,400
Investing activities:
Proceeds from the sale of equipment		15,500
Loan to Thomas Company		(40,300	)
Additions to plant and equipment		(120,900	)
Net cash provided by (used in) investing activities					(145,700	)
Financing activities:
Increase in bonds payable		89,500
Increase in common stock		38,300
Cash dividends		(29,200	)
Net cash provided by (used in) financing activities					98,600
Net decrease in cash and cash equivalents					(16,700	)
Beginning cash and cash equivalents					28,200
Ending cash and cash equivalents				$	11,500

Required:

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