Bonita Corporations comparative balance sheets are presented below.

BONITA CORPORATION Comparative Balance Sheets December 31
		2022			2021
Cash		$15,000			$10,000
Accounts receivable		21,300			23,400
Land		20,400			25,700
Buildings		70,100			70,100
Accumulated depreciationbuildings		(15,000)			(10,900)
Total		$111,800			$118,300
Accounts payable		$12,400			$30,600
Common stock		74,000			70,400
Retained earnings		25,400			17,300
Total		$111,800			$118,300

Additional information:

1.		Net income was $23,100. Dividends declared and paid were $15,000.
2.		No noncash investing and financing activities occurred during 2022.
3.		The land was sold for cash of $5,000.

Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000).)

Compute Free cash flow Free cash Flow $________