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

Apex Company Statement of Cash FlowsIndirect MethodOperating activities: Net income $ 41,100Adjustments to convert net income to cash basis: Depreciation$ 21,900 Increase in accounts receivable(62,000) Increase in inventory(26,700) Decrease in prepaid expenses9,800 Increase in accounts payable55,000 Decrease in accrued liabilities(11,900) Increase in income taxes payable4,800(9,100)Net cash provided by (used in) operating activities 32,000Investing activities: Proceeds from the sale of equipment14,700 Loan to Thomas Company(42,000) Additions to plant and equipment(121,600) Net cash provided by (used in) investing activities (148,900)Financing activities: Increase in bonds payable88,400 Increase in common stock38,400 Cash dividends(28,100) Net cash provided by (used in) financing activities 98,700Net decrease in cash and cash equivalents (18,200)Beginning cash and cash equivalents 27,100Ending cash and cash equivalents $ 8,900

Required:

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