compute free cash flow

1. Dividends declared and paid were $25,100. 2. During the year, equipment was sold for $9,800 cash. This equipment cost $17,500 originally and had a book value of $9,800 at the time of sale. 3. All depreciation expense, $14,200, is in the operating expenses. 4. All sales and purchases are on account. Whispering Winds Corp. Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $14200 Increase in Accounts Receivable Increase in Inventory \begin{tabular}{l} \hline \\ \hline \end{tabular} Increase in Accounts Payable \begin{tabular}{|l|} \hline 11900 \\ \hline \end{tabular} Decrease in Income Taxes Payable 7 Net Cash Provided by Operating Activities Cash Flows from Irvesting Activities eTextbook and Media Compute free cash flow. Free cash flow $