Megan Corporation's net income last year was $107,000. Changes in the company's balance sheet accounts for the year appear below Increases (Decreases) Asset and Contra-Asset Accounts: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Long-term investments Property, plant, and equipment Accumulated depreciation s (10,200) $(23,000) $ 7,500 $(13,300) s 89,000 $ 73,000 $ 76,000 Liability and Equity Accountst Accounts payable Accrued liabilities Income taxes payable Bonds payable Common stock Retained earnings s 19,540 S (12,840) (43,500) s 29,000 S 54, 800 The company paid a cash dividend of $52200 and it did not dispose of any long-term investments or property, plant, and equipment. The company did not issue any bonds payable or repurchase any of its own common stock. The following questions pertain to the company's statement of cash flows The free cash flow for the year was