During 2013, Forman Industries reported cash provided by operations of $690,000, cash used in investing of $1,029,000, and cash used in financing of $135,000. In addition, cash spent for fixed assets during the period was $414,000. No dividends were paid. Based on this information, what was Forman's free cash flow?

(339,000)

1,440,000

276,000

(880,000)

Please explain the answer so I understand. The answer is 276,000, just dont know how to get it.