compute free cash flow for swifty corporation

Swifty Corporation Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash flows from operating activities Net income $63,400 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $8,900 Decrease in accounts receivable 9,800 Increase in inventory (4.800) Decrease in accounts payable (2,300) Loss on disposal of plant assets 3,400 15,000 Net cash provided by operating activities 78,400 Cash flows from investing activities Sale of investments 243.00 Sale of investments 3,300 Purchase of equipment (23,300) Net cash used by investing activities (20,000) Cash flows from financing activities Issuance of common stock 20,100 Payment on long-term note payable (10,000) Payment of cash dividends (13,000) Net cash used by financing activities (2.900) 55,500 Net increase in cash Cash at beginning of year 13,300 Cash at end of year $68,800 (a) Compute free cash flow for Swifty Corporation. (Enter negative amount using either a negative parentheses eg. (45).)