Megan Corporation's net income last year was $117,000. Changes in the company's balance sheet accounts for the year appear below:

	Increases (Decreases)
Asset and Contra-Asset Accounts:
Cash and cash equivalents	$	(18,200	)
Accounts receivable	$	(33,000	)
Inventory	$	12,500
Prepaid expenses	$	(20,300	)
Long-term investments	$	99,000
Property, plant and equipment	$	93,000
Accumulated depreciation	$	96,000
Liability and Equity Accounts:
Accounts payable	$	0
Accrued liabilities	$	23,740
Income taxes payable	$	(14,040	)
Bonds payable	$	(58,500	)
Common stock	$	39,000
Retained earnings	$	46,800

The company paid a cash dividend of $70,200 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: