How do I compute the free cash flow?

Statement of Cash Flows (Indirect Method) The Wolff Company's Income statement and comparative balance sheets at December 31 of 2013 and 2012 are shown below: WOLFF COMPANY Income Statement For the Year Ended December 31, 2013 Sales Revenue 5698.500 Cost of Goods Sold $473,000 Wages Expense 94.600 Insurance Expense 8.800 Depreciation Expense 18.700 Interest Expense 9,900 Income Tax Expense 31,900 636.900 Net Income $61,600 WOLFF COMPANY Balance Sheets Dec. 31, 2013 Dec. 31, 2012 Assets Cash $12,100 $5.500 Accounts Receivable 45.100 35.200 Inventory 99.000 66,000 Prepaid Insurance 5.50 7.700 Plant Assets 275.000 214 500 Accumulated Depreciation (74,800 (56,100) Total Assets $361.900 $272,800 Liabilities and Stockholders' Equity Accounts Payable $7.700 $11,000 Wages Payable 9.900 6,600 Income Tax Payable 7,700 8.800 Bonds Payable 143,000 82 500 Common Stock 99.000 99.000 Retained Earnings 94.600 64.900 Total Liabilities and Stockholders Equity $361,900 $272.800 Cash dividends of $31,900 were declared and paid during 2013. Plant assets were purchased for cash and bonds payable were issued for cash, Bond interest is paid semi-annually on June 30 and December 31, Accounts payable relate to merchandise purchases