Calculate free cash flow if net income is 20,500, accounts receivable this year is 14,000 and last year was 7,000, merchandise inventory this year is 19,000 and last year was 12,500, accounts payable this year is 15,500 and last year was 21,500, income taxes payable this year is 13,000 and last year was 10,000, PP&E this year is 35,000 and last year was 39,000, less accumulated depreciation this year is (13,500) and last year less was (12,000).