Paisley Company prepared the following statement of cash flows for the current year: Paisley Company Statement of Cash FlowsIndirect Method Operating activities: Net income $ 40,500 Adjustments to convert net income to cash basis: Depreciation $ 20,900 Increase in accounts receivable (60,400 ) Increase in inventory (26,200 ) Decrease in prepaid expenses 10,800 Increase in accounts payable 53,600 Decrease in accrued liabilities (11,300 ) Increase in income taxes payable 4,200 (8,400 ) Net cash provided by operating activities 32,100 Investing activities: Proceeds from the sale of equipment 14,500 Loan to Allen Company (41,400 ) Additions to plant and equipment (121,000 ) Net cash used for investing activities (147,900 ) Financing activities: Increase in bonds payable 88,200 Increase in common stock 38,300 Cash dividends (28,900 ) Net cash provided by financing activities 97,600 Net decrease in cash (18,200) Cash balance, beginning of year 29,000 Cash balance, end of year $ 10,800 Required: Compute Paisley Companys free cash flow for the current year. (Negative amount should be indicated by a minus sign.)