Ayayai Corporation engaged in the following cash transactions during 2014:

Sale of land and building	$197,000
Repurchase of companys own shares	26,000
Purchase of land	44,000
Payment of cash dividend	59,000
Purchase of equipment	36,000
Issuance of common shares	141,000
Retirement of bonds payable	201,000

Ayayai prepares financial statements in accordance with ASPE. Assume that land is not purchased as an investment. Determine Ayayais free cash flow, assuming that it reported net cash provided by operating activities of $401,000. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Free cash flow

$