I am stuck on the calculations highlighted in red.

Bridgeport Company Statement of Cash Flows For the Year Ended December 31, 2022 TCash Flows from Operating Activities Cash Receipts from Customers 12000 TLess. Cash Payments TFor Income Taxes 4800 For Operating Expenses 10500 IPTO To Suppliers 2400 X TFor Interest 3600 TNet Cash Provided by Operating Activities 123100 Cash Flows from Investing Activities Sale of Equipment 15100 TCash Flows from Financing Activities Payment of Dividends T-12000 Issuance of Common Stock T2400 Redemption of Bonds T-96001 7-19200 Net Cash used by Financing Activities TNet Increase in Cash 19000 141 Cash at Beginning of Period T12000 TCash at End of Period 21000 x Your answer is incorrect. Try again. Compute 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 *Problem 12-08A Presented below are the financial statements of Bridgeport Company, Bridgeport Company Comparative Balance Sheets December 31 Assets 2022 Cash $ 21,000 Accounts receivable 12,000 Inventory 16,800 Property, plant, and equipment 36,000 Accumulated depreciation (19,200 ) Total $66,600 2021 $ 12,000 8,400 12,000 46,800 (14,400 ) $64,800 Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock Retained earnings Total $ 11,400 4,200 10,200 10,800 30,000 $66,600 $ 9,000 4,800 19,800 8,400 22,800 $64,800 $145,200 105,000 40,200 Bridgeport Company Income Statement For the Year Ended December 31, 2022 Sales revenue Cost of goods sold Gross profit Selling expenses $10,800 Administrative expenses 3,600 Income from operations Interest expense Income before income taxes Income tax expense 14,400 25,800 1,800 24,000 4,800 $ 19,200 Net income Additional data: 1. Depreciation expense was $10,500. 2. Dividends declared and paid were $12,000. 3. During the year equipment was sold for $5,100 cash. This equipment cost $10,800 originally and had accumulated depreciation of $5,700 at the time of sale. Further analysis reveals the following. 1. Accounts payable pertain to merchandise suppliers. 2. All operating expenses except for depreciation were paid in cash. 3. All depreciation expense is in the selling expense category. 4. All sales and purchases are on account