just the last red question

Vaughn Corporation's comparative balance sheets are presented below. VAUGHN CORPORATION Comparative Balance Sheets December 31 2022 2021 Cash $14,700 $11,000 Accounts receivable 21,100 23,800 Land 20,000 25,600 Buildings 70,000 70,000 Accumulated depreciation-buildings (15,400) (10,700) Total $110,400 $119,700 Accounts payable $12,300 $28,100 Common stock 74,600 69,200 Retained earnings 23,500 22,400 Total $110,400 $119,700 Additional information: 1. Net income was $23,000. Dividends declared and paid were $21,900. 2. No noncash investing and financing activities occurred during 2022. 3. The land was sold for cash of $4,700. VAUGHN CORPORATION Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income $ 23000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $ 4700 Loss on Disposal of Plant Assets 900 Decrease in Accounts Receivable V 2700 Decrease in Accounts Payable (15800) (7500) Net Cash Provided by Operating Activities 15500 Cash Flows from Investing Activities Sale of Land 4700 Net Cash Provided by Investing Activities 4700 Cash Flows from Financing Activities Issuance of Common Stock $ 5400 Payment of Dividends (21900) Net Cash Used by Financing Activities (16500) Net Increase in Cash 3700 Cash at Beginning of Period 11000 Cash at End of Period $ 14700 X Your answer is incorrect. Compute free cash flow. (Enter negative amount using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Free cash flow e Textbook and Media