Net income for the year for Whispering, Inc. was $747,250, but the statement of cash flows reports that net cash provided by operating activities was $868,150. Whispering also reported capital expenditures of $71,080 and paid dividends in the amount of $32,950. Compute Whispering's free cash flow. (Show amount that decrease cash flow with either asign eg, 15,000 or in parenthesis eg. (15,000). Free cash flow