help with part b

The following are the financial statements of Pina Colada Corp. Liabilities and Stockholders' Equity Accounts paryable Income taxes payable Bonds payable \begin{tabular}{cc} 26,700 & 32,400 \\ 17,500 & 13,800 \\ 49,500 & 42,000 \\ \hline$129,000 & $113,200 \\ \hline \end{tabular} Pina Colada Corp. Income statement For the Year Ended December 31, 2020 5ales revenue $241,300 Cost of goods sold Grossproft 64,900 Operating expenses: 24,500 Income from operations 40,400 Interest expense 3,800 Income before income taxes 36,600 Pina Colada Corp. Statement of Cash Flows For the Year Ended December 31:2020\% Cosh Flown from Operating Activities : Net Income Adjustments to reconcile net income to Net Gash Used by Operating Activities ? Depreciation Experise Decrease in lncome Taxes Payable of Net Cumu Prvided by Operating Activities ? Net Cash Provided by Operating Activitios : Cash Fiows from investing Acthitie. Sale of Equipinerit Cash Flows from Financing Actevities is Pryment of Divideno: Pedemption of bonds. Iswance ol Comimon 5toch Net Casu Used by Funanding Actlvities ? Wetinoreate in Cash Cishat Begineing of Period Cash at End of Period Net Cash Used by Financing Activities Net Increase in Cash Cashat Beginning of Period Cash at End of Period Compute free cash flow. Free cash flow