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: Depreciation Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Increase in accounts payable Decrease in accrued liabilities Increase in income taxes payable $ 40,600 $ 21,600 (60,400) (25,100) 10,000 54,100 (11,400) 4,100 Net cash provided by (used in) operating activities Investing activities: (7,100) 33,500 Proceeds from the sale of equipment Loan to Thomas Company Additions to plant and equipment 14,900 (40,300) (120,600) Net cash provided by (used in) investing activities (146,000) Financing activities: Increase in bonds payable 89,200 Increase in common stock 38,900 Cash dividends (30,000) Net cash provided by (used in) financing activities Net decrease in cash and cash equivalents Beginning cash and cash equivalents 98,100 (14,400) 28,800 Ending cash and cash equivalents $ 14,400 Required: Compute Apex Company's free cash flow for the current year (Negative amount should be indicated by a m