Culver Ltd. engaged in the following cash transactions during 2023: Proceeds from sale of land and building $199,000 Repurchase of company's own shares 30,000 Purchase of land 46,000 Payment of cash dividends 69,000 Purchase of equipment 41,000 Issuance of common shares 141,000 Retirement of bonds payable 214,000 Culver prepares financial statements in accordance with ASPE. Determine Culver's free cash flow, assuming it reported net cash provided by operating activities of $404,000. The purchase of land was for use, not speculation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Free cash flow $