Blue Spruce Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $23,900 Dividends declared and paid were $19,000. 2. No noncash investing and financing activities occurred during 2025 . 3. The land was sold for cash of $4.400. Compute free cash flow. (Show a netative free cash fiow with either a-sign eg. - 15,000 or in porenthesis es. (15,000).) Freecash flow