Eller Company' reported net income of $75,000 for the year ending December 31,2027 . Net cash provided by operating activities was $82,000. The company declared and paid dividends of $4,000 and made the following purchases: Land (used in operations), $20,000 and Building, $50,000. Compute 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 $