I want the step in this question not just answer. thanks

Playmation Limited engaged in the following cash transactions during 2022. Purchase of land 120,000 Purchase of treasury shares 45,000 Issuance of preference shares 200,000 Sale of land and buildings 275,000 Payment of cash dividends 30,000 Purchase of equipment 70,000 Retirement of bonds 300,000 Playmation reported net cash provided by operating activities of 600,000. Determine Playmation's free cash flow for 2022. (Show amount that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) - Free cash flow