Determine Sandhill Corporation$$s free cash flow. $($Show amount that decrease cash flow with The following is a condensed version of the comparative balance sheets for Sandhill Corporation for the last two years at December

$31.$

Additional information:

Investments were sold at a loss of $$18,000$; no equipment was sold; cash dividends paid were $$54,000$; and net income was $$288,000.$either a $-$sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

Free cash flow $