compute the free cash flow

Statement of cash flows For the year ended December 31, 2025 :- Particulars Cash Flows From Operating Activities: Net Income Amount $ Amount $ Adjustments to Reconcile Net Income to Net Cash Provided by operations :- Add: Depreciation Expense Changes in Working Capital :- Less: Increase in Accounts receivable (36000-25200) Less: Increase in Inventory (50400-36000) 31,500 (10,800) (14,400) 57,600 Add: Increase in Accounts Payable (34200-27000) Less: Decrease in Income tax payable (14400-12600) Net Cashflow provided by Operating Activities 7,200 (1,800) 11,700 69,300 Cash Flows From Investing Activities: Cash received from sale of Equipment 15,300 Net Cash Provided by (Used for) Investing Activities 15,300 Cash Flows From Financing Activities Cash paid for redemption of bonds payable (59400-30600) Cash received from issue of common stock (32400-25200) Cash paid for Dividends (28,800) 7,200 (36,000) Net Cash Provided by (Used for) Financing Activities (57,600) Change in cash and cash equivalents 27,000 Cash at the end 31st December 2024 36,000 Cash balance at end 31st December 2025 63,000