Oriole Company issued the following statement of cash flows for 2022. $62,540 Oriole Company Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense $ 9,646 Decrease in accounts receivable 10,070 Increase in inventory (5,300) Decrease in accounts payable (2,332) Loss on disposal of plant assets 3,498 Net cash provided by operating activities Cash flows from investing activities Sale of investments 3,286 Purchase of equipment (25,652) Net cash used by investing activities Cash flows from financing activities 15,582 78,122 (22.366) (22,366) Net cash used by investing activities Cash flows from financing activities Issuance of stock Payment on long-term note payable Payment for dividends 21,200 (10,600) (13,780) (3,180) 52,576 Net cash used by financing activities Net increase in cash Cash at beginning of year Cash at end of year 13.780 $66,356 (a) Compute free cash flow for Oriole Company. (Show a negative free cash flow with either a - sign es -15, (15,000).) Free cash flow for Oriole Company $ e Textbook and Media