Comparative Balance Sheets December 31 Cash Accounts receivable Land Buildings $14,6002020$10,3002019 Accumulated depreciation-buildinds Total $112,400(14,500)$119,500(10,800) Accounts payable Common stock \begin{tabular}{ccc} $12,000 & $28,200 \\ 74,000 & & 73,300 \\ 26,400 & & 18,000 \\ \cline { 1 - 1 } & $119,500 \\ \cline { 1 - 2 } & & \\ \hline \end{tabular} Additional information: Additional information: 1. Net income was $22,900. Dividends declared and paid were $14,500. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,700. (b) Your answer is incorrect. Compute free cash flow. (Enter negative amount using either a negative sign precedins Free cash flow $