Cullumber Corporation reported net cash provided by operating activities of $367,200, net cash used by investing activities of $255,000, and net cash provided by financing activities of $71,400. Dividends of $142,800 were paid. Calculate free cash flow. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Free cash flow