Headlands Industries reported net cash provided by operating activities of $436,720, net cash used by investing activities of $265,000, and net cash provided by financing activities of $74,200. In addition, cash spent for capital assets during the period was $212,000. No dividends were paid. Calculate free cash flow. (Show a negative free cash flow with either a sign e.g.-15,000 or in parenthesis e.g. (15,000).) Free cash flow $