Been stuck on this problem for about 3 days can use some help

Problem 17-8A The following are the financial statements of Nosker Company. NOSKER COMPANY Comparative Balance Sheets December 31 Assets 2017 2016 Cash $36,900 $20,000 Accounts receivable 32,800 19,000 Inventory 29,400 20,500 Equipment 59,500 77,300 Accumulated depreciationequipment (29,000 Total ) (23,400 $129,600 $113,400 Accounts payable $28,000 $ 16,400 Income taxes payable 7,300 8,100 Bonds payable 27,000 33,000 Common stock 17,200 13,400 Retained earnings 50,100 42,500 $129,600 $113,400 Liabilities and Stockholders' Equity Total NOSKER COMPANY Income Statement For the Year Ended December 31, 2017 Sales revenue $242,700 Cost of goods sold 176,100 Gross profit 66,600 Operating expenses 23,600 ) Income from operations 43,000 Interest expense 2,800 Income before income taxes 40,200 Income tax expense 8,200 Net income $32,000 Additional data: 1. Dividends declared and paid were $24,400. 2. During the year equipment was sold for $9,500 cash. This equipment cost $17,800 originally and had a book value of $9,500 at the time of sale. 3. All depreciation expense, $13,900, is in the operating expenses. 4. All sales and purchases are on account. Further analysis reveals the following. 1. Accounts payable pertain to merchandise suppliers. 2. All operating expenses except for depreciation were paid in cash. Prepare a statement of cash flows for Nosker Company using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) NOSKER COMPANY Statement of Cash Flows $ cash payments: $ $ LINK TO TEXT LINK TO TEXT Compute free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) $ Free cash flow