I began to fill out the statement of cash flows, but I think it is wrong. I don't know how to calculate the numbers as well.

Exercise 5-15 Presented below is a condensed version of the comparative balance sheets for Carla Corporation for the last two years at December 31 2016 2017 $230,100101,400 Cash Accounts receivable 234,000 240,500 Investments 67,600 96,200 312,000 Equipment 387,400 (137,800 ) (115,700) Accumulated Depreciation-Equipment Current liabilities 174,200 196,300 Common stock 208,000 208,000 Retained earning:s 399,100 230,100 Additional information: Investments were sold at a loss of $13,000; no equipment was sold; cash dividends paid were $39,000; and net income was $208,000 Prepare a statement of cash flows for 2017 for Carla Corporation. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or In parenthesis e.g. (15,000)) CARLA CORPORATION Statement of Cash Flows For the Year Ended December 31, 2017 Cash Flows from Operating Activities 208,000 Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Increase in Accounts Receivable LINK TO TEXT LINK TO TEXT Determine Carla Corporation's free cash flow. Free cash flows