Megan Corporation's net income last year was $110,000. Changes in the company's balance sheet accounts for the year appear below: Increases (Decreases) $ (12,600) $ (26,000) $ 9,000 $ (15,400) $ 92,000 $ 79,000 Asset and Contra-Asset Accounts: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Long-term investments Property, plant and equipment Accumulated depreciation Liability and Equity Accounts: Accounts payable Accrued liabilities Income taxes payable Bonds payable Common stock Retained earnings $ 82,000 $ 0 $ 20,800 $(13,200) $ (48,000) $ 32,000 $ 52,400 The company paid a cash dividend of $57,600 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: Multiple Choice $153,000 $95,400 O $174,400 O $337,200