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		$ 40,400
Adjustments to convert net income to cash basis:
Depreciation	$ 21,100
Increase in accounts receivable	(61,100)
Increase in inventory	(26,900)
Decrease in prepaid expenses	9,800
Increase in accounts payable	54,900
Decrease in accrued liabilities	(11,600)
Increase in income taxes payable	4,100	(9,700)
Net cash provided by (used in) operating activities		30,700
Investing activities:
Proceeds from the sale of equipment	14,200
Loan to Thomas Company	(40,600)
Additions to plant and equipment	(121,900)
Net cash provided by (used in) investing activities		(148,300)
Financing activities:
Increase in bonds payable	88,700
Increase in common stock	39,700
Cash dividends	(28,400)
Net cash provided by (used in) financing activities		100,000
Net decrease in cash and cash equivalents		(17,600)
Beginning cash and cash equivalents		28,600
Ending cash and cash equivalents		$ 11,000

Required:

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