just need help with part B

Comparative Balance Sheets December 31 2022 2021 Cash $15.100 $ 10,200 Accounts receivable 21,200 23,100 Land 20,400 26,000 Buildings 69,700 69,700 Accumulated depreciation-buildings (15,400) (10,600) Total $111,000 $118,400 Accounts payable $ 12,700 $ 31,200 Common stock 74,100 70,400 Retained earnings 24,200 16,800 Total $111.000 $118,400 Additional information: 1. Net income was $22,400. Dividends declared and paid were $15,000. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,500. Whispering Winds Corp. Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income 22400 Adjustments to reconcile net income to Net Cash Provided by Operating Activities : Depreciation Expense 4800 Loss on Disposal of Plant Assets + 1100 Decrease in Accounts Receivable 1 1900 Decrease in Accounts Payable 18500 - 10700 11700 Net Cash Provided by Operating Activities Cash Flows from Investing Activities Cash Flows from Investing Activities . Sale of Land 4500 Net Cash Provided by Investing Activities 4500 Cash Flows from Financing Activities Issuance of Common Stock 3700 Payment of Dividends 15000 Net Cash Used by Financing Activities Net Increase in Cash 4900 Cachat Beginning of Perlod 10200 Cash at End of Period 15100 e Textbook and Media Attempts: unlimited (6) Your answer is incorrect. Compute free cash flow. (Enter negative amount using either a negative sign preceding the number eg. 45 or parentheses e.s. (45).) Free cash flow $ eTextbook and Media Save for Later Attempts: unlimited Submit Amwer