Crane Corporation's comparative balance sheets are presented below. Cash Flows from Operating Activities Net lncome \( \$ \longdiv { 3 2 , 7 0 0 } \) Adjustments to reconcile net income to Net Cash Used by Operating Activities Depreciation Expense $7.400 Decrease in Accounts Payable $21,130 Decrease in Accounts Receivable v $7,600 Loss on Sale of Land $2,100 Net Casi Used by Operating, Activities $28,670 Cash Flows from Investing Activities Sale of Land $8,300 Net Cash Used by Financing Activities Payment of Dividends 527,300 Issuance of Common Stock 58,400 Net Cash Used by Firiancing Activities $18,900 Compute free cash flow. (Show amounts that decrease cash flow with either a-sign es, - 15,000 or in parenthesiseg. (15,000).) Freecashflow $