Blue Spruce Ltd. engaged in the following cash transactions during 2020: Proceeds from sale of land and building $197,000 Repurchase of company's own shares 33,000 Purchase of land 51,000 Payment of cash dividends 66,000 Purchase of equipment 43,000 Issuance of common shares 158,000 Retirement of bonds payable 213,000 Blue Spruce prepares financial statements in accordance with ASPE. Determine Blue Spruce's free cash flow, assuming that it reported net cash provided by operating activities of $402,000. The purchase of land was for use. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Free cash flow