ES-15 (Preparation of a Statement of Cash Flows) Presented below is a condensed version of the com- parative statements of financial position for Yoon Corporation for the last two years at December 31 (amounts in millions). Investments 2015 W 52,000 2014 W 74,000 Equipment 298.000 240,000 Less: Accumulated depreciation-equipment (106,000) 180,000 (89.000) 185.000 157,000 78.000 160,000 160.000 287,000 177,000 134.000 151,000 Accounts receivable Cash Share capital-ordinary Retained earnings Current liabilities Additional information: Investments were sold at a loss of W7,000; no equipment was sold; cash dividends paid were 50,000; and net income was W160,000. Instructions (a) Prepare a statement of cash flows for 2015 for Yoon Corporation. (b) Determine Yoon Corporation's free cash flow.