Ayayai Ltd$.$ engaged in the following cash transactions during $2023$:

Proceeds from sale of land and building $,$$$197,000$

Purchase $of$ equipment $40,000$

$\backslash$table$[[$Issuance of common shares,$147,000]]$

Retirement $of$ bonds payable $203,000$

Ayayai prepares financial statements in accordance with ASPE.

Determine Ayayai's free cash flow, assuming it reported net cash provided by operating activities of $$403,000.$ The purchase of land was for use, not speculation. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$