Help, thanks in advance.

Joyner Companys income statement for Year 2 follows:

Sales	$	706,000
Cost of goods sold		354,000
Gross margin		352,000
Selling and administrative expenses		151,800
Net operating income		200,200
Nonoperating items:
Gain on sale of equipment		8,000
Income before taxes		208,200
Income taxes		83,280
Net income	$	124,920

Its balance sheet amounts at the end of Years 1 and 2 are as follows:

	Year 2			Year 1
Assets
Cash and cash equivalents	$	109,920		$	59,300
Accounts receivable		226,000			129,000
Inventory		320,000			285,000
Prepaid expenses		10,500			21,000
Total current assets		666,420			494,300
Property, plant, and equipment		633,000			516,000
Less accumulated depreciation		165,800			130,000
Net property, plant, and equipment		467,200			386,000
Loan to Hymans Company		45,000			0
Total assets	$	1,178,620		$	880,300
Liabilities and Stockholders' Equity
Accounts payable	$	314,000		$	262,000
Accrued liabilities		50,000			51,000
Income taxes payable		84,700			80,300
Total current liabilities		448,700			393,300
Bonds payable		207,000			106,000
Total liabilities		655,700			499,300
Common stock		333,000			285,000
Retained earnings		189,920			96,000
Total stockholders' equity		522,920			381,000
Total liabilities and stockholders' equity	$	1,178,620		$	880,300
Equipment that had cost $31,600 and on which there was accumulated depreciation of $11,700 was sold during Year 2 for $27,900. The company declared and paid a cash dividend during Year 2. It did not retire any bonds or repurchase any of its own stock. Required: 1. Using the indirect method, compute the net cash provided by/used in operating activities for the Year 2. Prepare a statement of cash flows for Year 2. 3. Compute the free cash flow for Year 2. Required 1 Required 2 Required 3