Need help filling out the statment of cash flow, as well as finding free cash flow.

Carla Corporation's balance sheet at the end of 2024 included the following items. The following information is available for 2025. 1. Net income was $60.370, 2. Equipment (cost $21,420 and accumulated depreciation $9,420 ) was sold for $11,420. 3. Depreciation expense was $5,420 on the building and $10,420 on equipment. 4. Patent amortization was $2,500. 5. Current assets other than cash increased by $29,000. Current liabilities increased by $14,420. 6. An addition to the building was completed at a cost of $28,420. 7. A long-term investment in stock was purchased for $16,000. 8. Bonds payable of $52.610 were issued. 9. Cash dividends of $30,000 were declared and paid. 10. Treasury stock was purchased at a cost of $11,000. Carla Corporation Statement of Cash Flows For the Year Ended December 31, 2025 Adjustments to reconcile net income to