Grouper Ltd. engaged in the following cash transactions during 2020: Proceeds from sale of land and building $216,000 Repurchase of company's own shares 26,000 Purchase of land 53,000 Payment of cash dividends 67,000 Purchase of equipment 37,000 Issuance of common shares 155,000 Retirement of bonds payable 207,000 Grouper prepares financial statements in accordance with ASPE. Determine Grouper's free cash flow, assuming that it reported net cash provided by operating activities of $410,000. The purchase of land was for use. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) Free cash flow $