If this years net income is 22,550, cash is 14,300, accounts receivable is 15,400, merchandise inventory is 20,900, accounts payable is 17,050, income taxes payable is 14,300, PP&E is 38,500 and accumulated depreciation is (14,850). And, last years cash is 18,150, accounts receivable is 7,700, merchandise inventory is 13,750, accounts payable is 23,650, income taxes payable is 11,000, PP&E is 42,900 and accumulated depreciation is (13,200) what would the free cash flow?