Planner Corporation's comparative balance sheets are presented below. PLANNER CORPORATION Comparative Balance Sheets December 31 2017 2016 Cash $21,570 $10,700 Accounts receivable 18,200 23,400 Land 18,000 26,000 Building 70,000 70,000 Accumulated depreciation (15,000) (10,000) Total $112,770 $120, 100 Accounts payable $12,370 $31,100 Common stock 75,000 69,000 Retained earnings 25,400 20,000 Total $112,770 $210,100 Additional Information: 1. Net income was $27,900. Dividends declared and paid were $22,500. 2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $5,900. PLANNER CORPORATION Statement of Cash Flows Adjustments to reconcile net income to II Compute free cash flow. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e... (15,000).) Free Cash Flow