Comparative Balance Sheets December 31 Assets 2022 2021 Cash $59,500 $ 34,000 Accounts receivable 34,000 23,800 Inventory 47,600 34,000 Property, plant, and equipment 102,000 132,600 Accumulated depreciation (54,400) (40,800 ) Total $188,700 $183,600 Liabilities and Stockholders' Equity Accounts payable $ 32,300 $25,500 Income taxes payable 11,900 13,600 Bonds payable 28,900 56,100 Common stock 30,600 23,800 Retained earnings 85,000 64,600 Total $188,700 $183,600 Sales revenue $411,400 Cost of goods sold 297,500 Gross profit 113,900) Selling expenses $30,600 Administrative expenses 10.200 40.800 Income from operations 73,100 Interest expense 5,100 Income before income taxes 68,000 Income tax expense 13,600 Net income $54,400 Additional data: 1. Depreciation expense was $29,750. 2. Dividends declared and paid were $34,000. 3. During the year equipment was sold for $14,450 cash. This equipment cost $30,600 originally and had accumulated depreciation of $16.150 at the time of sale. Compute free cash flow. (Show a negative free cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).) Free cash flow $