McMahon inc. reported the following on the companys statement of cash flows in 2016 and 2015.

Net cash flow from operating activities $294,000. 280,000

Net cash flow used for investing activities (224,000. 252,000

Net cash flow used for financing activities (63,000. (42,000)

Seventy percent on the net cash flow used for investing activities was used to replace existing capacity capacity

A. Determine McMahons free cash flow for both years

2016

2015

B. Has McMahons free cash flow improved or declined from 2015 to 2016?