I have tried the formula Free Cash Flow = cash from operations - capital expenditures and that formula does not work. Please help

Condensed statements of financial position and statement of income data for Elkhardt Corporation follow: ELKHARDT CORPORATION Statement of Financial Position December 31 2021 2020 2019 Assets Current assets Cash $20,000 $17,800 45.000 47,800 $25,100 54,700 100,000 179,800 53,100 84,700 63,600 129,200 45,500 Accounts receivable (net) Inventory Total current assets Long-term investments Property, plant, and equipment (net) Total assets Liabilities and Shareholders' Equity Liabilities 149,700 67,600 371,500 $588,800 497,500 257,200 $730,400 $431,900 Current liabilities Non-current liabilities $84,800 153,900 238,700 $79,700 84,800 $29,800 20,100 164,500 49,900 299,900 Total liabilities Shareholders' equity Common shares Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 328,300 163,400 298,500 125,800 82,100 491,700 $730,400 424,300 $588,800 382,000 $431,900 ELKHARDT CORPORATION Statement of Income Year Ended December 31 2021 Sales 704,400 Cost of goods sold 448.000 Gross profit 256,400 Operating expenses 150,300 Income from operations 106, 100 Interest expense 10,000 Income before income tax 96,100 2020 453,300 300,300 153,000 84,500 68,500 4,350 64,150 Income tax expense 19,220 12,830 $51,320 Net income $76,880 Additional information: 1. 2. The allowance for doubtful accounts was $4,800 in 2019, $4,400 in 2020, and $5,100 in 2021. All sales were credit sales. Net cash provided by operating activities was $120,500 in 2020 and $102,100 in 2021. Net capital expenditures were $153,000 for 2020 and $179,800 for 2021. 3. 4. Your answer is partially correct. Calculate the following ratios for 2020 and 2021: (Round answers to 1 decimal place, eg. 5.2:1 or 5.2% or 5.2. Enter negative answers preceeding either - sign, e.g.-45 or in parentheses, e.g. (45).) 2021 2020 2.1 1.9 1. Current ratio :1 :1 12.9 9.0 2. Receivables turnover times times 4.8 4.0 3. Inventory turnover times times 32.7 27.9 4. Debt to total assets % % 10.6 15.7 5. Times interest earned times times $ 6. - 162500 $ -32500 Free cash flow 36.4 7. 33.7 Gross profit margin % % 10.9 11.3 8. Profit margin % % 1.03 1.0 9. Asset turnover times times 10. 11.6 10.1 Return on assets % % e Textbook and Media Assistance Used