Cullumber Shoes comparative balance sheet is presented below. Cullumber reports under ASPE. CULLUMBER SHOES Balance Sheet December 31 Assets 2021 2020 Cash $28,764 $18,054 Accounts receivable 24,684 22,746 Long-term investments 23,460 16,320 Equipment 61,200 71,400 Accumulated depreciationequipment (14,280 ) (10,200 ) Total $123,828 $118,320 Liabilities and Shareholders Equity Accounts payable $19,992 $11,322 Notes payable 10,200 30,600 Common shares 61,200 45,900 Retained earnings 32,436 30,498 Total $123,828 $118,320 Additional Information: 1. Profit was $28,866. Dividends declared and paid were $26,928. 2. Equipment that cost $10,200 and had accumulated depreciation of $1,224 was sold for $4,386. 3. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation. 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).)