HiWay Furniture has sales of $316,000, depreciation of $47,200, interest expense of $41,400, COGS of $148,200, and taxes of $16,632. Net property plant and equipment increased by $36,400 for the year and there was a decrease in net working capital of $14,300. What is the free cash flow for the year? (Enter your answer in $. Do not add anything else including punctuation such as commas, any words, etc.)